Sam is an active legal practitioner of 18 years combined experience in both public sector and private sector practice. He is a fellow of the Chartered Institute of Taxation of Nigeria. He advises on a wide range of issues arising from the structuring, implementation and or failure of commercial transactions. His experience includes tax compliance services (computation, review and filing), start-up tax advisory and support services, liaison with tax authorities like the Federal Inland Revenue Service and the Internal Revenue Services of various states; as well as rendition of advisory opinions on tax structuring in relation to business organisations, contracts and projects.

Sam was part of the legal team that represented Enugu State in a suit brought by the Attorney-General of Lagos State against the Attorney-General of the Federation and the Attorneys-General of all the federating states, challenging the validity of the Value Added Tax Act. He was part of the team that successfully represented Enugu State Government in a suit brought against it by various hotel operators in the state, challenging the validity of the Enugu State Hotel Turnover Tax Law.  Sam was part of the team prosecuting a tax appeal at the Supreme Court on behalf of a leading oil marketing company in Nigeria. He is also part of the team consulting for two leading Nigerian commercial banks on tax matters in various parts of the country and also representing the banks before various tax appeal tribunals.

Until February 2022, Sam was a partner in Ikeyi Shittu & Co. (formerly Ikeyi & Arifayan), a full-service commercial law firm with offices in Lagos, Abuja and Enugu. Prior to joining Ikeyi & Arifayan, Sam was a one-term personal aide and special assistant to the Honourable Attorney-General of Enugu State (from 2007 to 2011).

Sam has participated and spoken at various conferences, seminars and training workshop, including an international conference in Kampala, Uganda organised by Mergers and Acquisition Summit Africa Limited in June 2019 in which he presented the topic: “Employment and Executive Compensation Issues in Mergers and Acquisition”. He was recommended in Who’s Who Legal: Nigeria 2020 for “his strong experience advising employers on employee discipline, engagement and disengagement issues, as well as trade union-related matters”.  He was recommended in Who’s Who Legal: Nigeria 2021 for “his professional approach, timely advice and excellent skill in dispute resolution”