Biography
Sarah Pai advises clients on a broad spectrum of tax matters, including enforcement, compliance, litigation, and policy development. She is known for her ability to provide clear, practical legal guidance on complex tax issues and for her skill in navigating the intersection of law, regulation, and government policy.
Sarah’s practice is informed by her significant public sector experience, most recently as Senior Counsel for Tax Compliance at the Texas Comptroller of Public Accounts. In this role, she provided legal guidance to multiple divisions responsible for account maintenance, criminal investigation, enforcement, and revenue accounting. She regularly served as a liaison to state legal authorities on high-stakes tax litigation and compliance matters. She played a pivotal role in developing and implementing comprehensive administrative regulations, guiding them through the notice and comment process, and coordinating responses to public and industry feedback.
Earlier in her career at the Texas Comptroller’s office, Sarah served as a Tax Litigation Attorney and Tax Policy Specialist, supporting major tax litigation, providing technical tax analysis, and assisting with policy education and witness preparation. She represented Texas in contested administrative hearings involving franchise, sales and use, motor fuels, severance, and mixed beverage taxes.
Education
B.A., with highest honors, University of North Carolina at Chapel Hill
J.D., University of Virginia School of Law
- Order of the Coif
- Virginia Law Review
Bar Admissions
Texas
