Professional Details

Sanford I. Millar

Of Counsel

Sanford I. Millar is a Certified Specialist in Taxation Law, State Bar of California, Board of Legal Specialization. Based in Los Angeles, where he has practiced for since 1974, Mr. Millar has represented clients in diverse businesses in domestic and complex cross-border transactions including internet gaming companies and native American tribes. He is skilled at international tax planning and international tax controversy and compliance matters for entrepreneurial companies, high net worth individuals, ex-patriot executives, permanent residents and dual nationals.  He is frequently consulted as an expert on business, internet gaming and taxation law matters.  Mr. Millar’s areas of practice include international, federal, state and local tax controversy and tax planning for international and domestic transactions.


  • Previously served as Commissioner on the Taxation Law Advisory Commission of the State Bar of California.
  • Co-chair of the Tax Policy, Practice and Legislation Committee of the State Bar of California.
  • Past member of the Executive Committee of the International Law Committee of the State Bar of California.
  • Previously served as Chair of the Executive Committee of the International Law Section of the Beverly Hills Bar Association.
  • Has served as an instructor at UCLA Extension where he taught partnership taxation law.
  • Served as an instructor at the University of Southern California, Graduate School of Business, Leventhal School of Accounting, where he taught advanced corporate taxation and tax procedure and at California State University Northridge, in the Masters in Science in Taxation program where he taught partnership taxation.
  • Lectured for the Practicing Law Institute and California Continuing Education of the Bar on taxation law and closely held business issues.
  • Testified before the State Senate of California on Internet taxation and has lectured to members of many professional associations and industry groups.

Mr. Millar is not an employee of Theodora Oringher. As Of Counsel to the Firm, he is an independent attorney with a separate law practice that handles matters and clients having no affiliation with the firm, who also works on certain specific matters for the firm on a contract and case by case basis. His work is not affiliated with TO unless the client has a current written engagement letter with our firm.