CHRIS J. SHELDON

Member since 2014

Location: Scottsdale, Arizona and Las Vegas, Nevada

Phone: 480-429-3369

Fax: 480-429-3362

Email: csheldon@silverlawplc.com

Chris J. Sheldon – Civil and criminal tax trials and appeals; administrative tax disputes; IRS collections; Innocent and Injured Spouse Claims for Relief. Active tax controversy legal practice dealing with local, state and federal audits, criminal investigations, IRS collections, and civil and criminal tax litigation in Arizona courts, the United States Tax Court and Federal District Court and appeals. Special expertise in defending against IRS audits of captive insurance issues. Admitted to the State Bar of Arizona 2004. Education: Arizona State University, Sandra Day O’Connor School of Law (J.D. Cum Laude, 2004); Arizona State University (B.S. Finance, Summa Cum Laude 1997). Former IRS Senior Attorney 2004-2012 (Phoenix, AZ); Former IRS Associate Area Counsel 2012-2014 (Dallas, TX).

Areas of Practice

• Active tax controversy practice dealing with local, state and federal audits, criminal investigations, IRS collections, and civil and criminal tax litigation in Arizona courts, the United States Tax Court and Federal District Court and app

Other Legal Experience

• Maricopa County Superior Court, Judge Pro-Tem – Phoenix, AZ,

Bar Admissions

• U.S. District Court District of Arizona, 2005
• Arizona Supreme Court, 2004
• U.S. Tax Court, 2004
• U.S. Court of Federal Claims, 2014
• U.S. Court of Appeals 9th Circuit, 2014

Education

• Arizona State University, College of Law, Tempe, Arizona J.D. cum laude – May, 2004 Honors: Pedrick Scholar Honors: Law Clerk: Mohr, Hackett, Pederson, Blakley& Randolph, P.C., 2003–2004 Honors: Intern: The Honorable Charles G. Case, II, United States Bankruptcy Court, 2003 Honors: Intern: The Honorable Philip Hall, Arizona Court of Appeals, 2002 Honors: Intern: The Honorable Roslyn O. Silver, United States District Court, 2002
• Arizona State University, Tempe, Arizona B.S. summa cum laude – December, 1997 Honors: Dean’s List Honors: Regents Scholarship Major: Business Finance

Representative Cases

• Vensure HR, Inc. v. United States, 2023-1640 (Court of Appeals for the Federal Circuit, 2024)
• Shilgevorkyan v. Commissioner, T.C. Memo. 2023-12 (U.S. Tax Court 2023)
• Gardner v. Commissioner, T.C. Memo. 2013-67
• Storey v. Commissioner, T.C. Memo. 2013-59
• Trainor v. Commissioner, T.C. Memo. 2013-14
• F-Star Property Management, Inc. v. Commissioner, T.C. Memo. 2013-6
• Storey v. Commissioner, T.C. Memo. 2012-115
• Estate of Foster v. Commissioner, T.C. Memo. 2011-95
• Conway v. Commissioner, 137 T.C. 16 (2011)
• Klebanoff v. Commissioner, T.C. Summary Opinion 2011-46
• Colvin v. Commissioner, T.C. Memo. 2010-235
• Bigley v. Commissioner, T.C. Memo. 2010-29
• Perkins v. Commissioner, T.C. Memo. 2008-261
• Klootwykv v. Commissioner, T.C. Memo. 2008-214
• Nichols v. Commissioner, T.C. Summary Opinion 2008-155
• Kee v. Commissioner, T.C. Summary Opinion 2008-150
• Perkins v. Commissioner, T.C. Memo. 2008-103
• Smith v. Commissioner, T.C. Memo. 2007-368
• Koskela v. Commissioner, T.C. Summary Opinion 2005-122
• Krohn v. Commissioner, T.C. Memo. 2005-145

Classes/Seminars

• Presenter, IRS Collections–How to Resolve Problems, Dallas CPA Society Convergence, 2013
• Presenter, IRS Chief Counsel Lecture Series – An Overview of Civil Fraud, 2013
• Presenter, Boot Camp, The Mock Trial, Tax Alliance Conference, 2012

Honors and Awards

• IRS Lucite Litigation Award, 2011
• IRS Litigation Excellence Medallion, 2010
• IRS Trial Team of the Year Award, 2007

Professional Associations and Memberships

• Arizona State Bar, Tax Section

Past Employment Positions

• Office of Chief Counsel, IRS, Associate Area Counsel – Dallas, TX, 2012 – 2014
• Office of Chief Counsel, IRS, Senior Trial Attorney – Phoenix, AZ, 2004 – 2012
• Maricopa County Superior Court, Judge Pro-Tem – Phoenix, AZ, 2007