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Ric D. Hulshoff

Attorney

Locations: Las Vegas – Nevada, Scottsdale – Arizona, St. George – Utah

Cell: (725) 248-4591

Email: Ric@silverlawplc.com

Areas of Practice:

• Federal tax litigation in the United States Tax Court
• Administrative tax practice before the IRS
• Representation in conjunction with federal audits and collections
• Appellate practice before the United States Courts of Appeals
• Motions Practice in United States District Courts

Bar Admissions:

• State Bar of Nevada, 2023
• Utah State Bar, 2023
• State Bar of Arizona, 2015
• Washington State Bar Association, 1997-2018 (Inactive)
• United States District Court, Western District of Washington, 1997
• U.S. Tax Court, 1998
• United States District Court, District of Arizona
• United States District Court, District of Nevada
• United States District Court, District of Utah
• United States Court of Appeals, Federal Circuit
• United States Court of Appeals, Ninth Circuit
• United States Court of Appeals, Tenth Circuit

Education:

• Seattle University School of Law, Seattle, Washington:
• Juris Doctor, cum laude – December 1996
• Internship: Washington Department of Revenue, 1996
• University of Utah, Salt Lake City, Utah:
• B.A., Economics, cum laude – June 1993
• Certificate of Asian Studies (Japanese Language Emphasis)

Cases:

• Vensure HR, Inc. v. United States, 2023-1640 (Court of Appeals for the Federal Circuit, 2024)
• Estate of Fung v. Commissioner, 117 T.C. 247
• Johnson, et al. v. Commissioner, 115 T.C. No. 16
• Stevens v. Commissioner, T.C. Memo. 2020-118
• Thomas v. Commissioner, T.C. Memo. 2020-33
• Oliver v. Commissioner, T.C. Memo. 2011-44
• Oliver v. Commissioner, T.C. Memo. 2011-43
• Corson v. Commissioner, T.C. Memo. 2009-95
• K&M La Botica Pharmacy, et al., v. Commissioner, T.C. Memo. 2006-214
• K&M La Botica Pharmacy, et al., v. Commissioner, T.C. Memo. 2005-277
• Hawks v. Commissioner, T.C. Memo. 2005-155
• Richardson v. Commissioner, T.C. Memo. 2005-144
• Howard v. Commissioner, T.C. Memo. 2005-143
• Taylor v. Commissioner, T.C. Memo. 2005-74
• Becherer v. Commissioner, T.C. Memo. 2004-262
• Jewett v. Commissioner, T.C. Memo. 2004-26
• Buchsbaum v. Commissioner, T.C. Memo. 2002-138
• Westling v. Commissioner, T.C. Memo. 2000-289
• Escobar, et al., v. Commissioner, T.C. Memo. 2000-176
• Hamdan v. Commissioner, T.C. Memo. 2000-19
• Fason v. Commissioner, T.C. Memo. 1999-405
• Klusken v. Commissioner, T.C. Memo. 1999-403
• Snow v. Commissioner, T.C. Summary Opinion 2017-38
• Brown v. Commissioner, T.C. Summary Opinion 2008-56
• Ybarra v. Commissioner, T.C. Summary Opinion 2008-2
• Packer v. Commissioner, T.C. Summary Opinion 2006-22
• Brewer v. Commissioner, T.C. Summary Opinion 2005-92
• Suarez v. Commissioner, T.C. Summary Opinion 2005-71
• Betancourt v. Commissioner, T.C. Summary Opinion 2004-61
• Galager v. Commissioner, T.C. Summary Opinion 2004-39
• Morin v. Commissioner, T.C. Summary Opinion 2001-134
• Argomaniz v. Commissioner, T.C. Summary Opinion 2001-117
• Yorkowitz v. Commissioner, T.C. Summary Opinion 2000-120
• Chen v. Commissioner, T.C. Summary Opinion 1999-196
• Grimes v. Commissioner, T.C. Summary Opinion, Dkt. No. 21155-97S
• Williams v. Commissioner, Bench Opinion, Dkt. No. 23347-11L
• Oliver v. Commissioner, Bench Opinion, Dkt. No. 14519-08L
• Hernandez v. Commissioner, Bench Opinion, Dkt. No. 7746-03L
• Velez v. Commissioner, Bench Opinion, Dkt. No. 4337-02S
• Hodgson v. Commissioner, Bench Opinion, Dkt. No. 1969-00L
• Marinov v. Commissioner, Bench Opinion, Dkt. No. 5125-99S
• White v. Commissioner, Bench Opinion, Dkt. No. 23880-97S
• Walters v. Commissioner, Bench Opinion, Dkt. No. 2606-98S

Classes/Seminars

• Guest Lecturer, Tax Court Practice and Procedure, University of Las Vegas, Boyd School of Law – 2015-2018
• Instructor, Basic Trial Advocacy, Dallas, TX – July 2012
• Instructor, Basic Trial Advocacy, Dallas, TX – June 2010
• IRS SEP Agent Training Video, “Developing a Fraud Case,” Los Angeles, CA – March 2007

Honors and Awards:

• AIM/IRS Certificate of Appreciation, 2009
• Arizona State Bar, Tax Law Section, Outstanding Public Service Employee Award, 2008
• IRS Lucite Litigation Award, 2006
• IRS SBSE Director’s Award, 2006

Professional Associations and Memberships:

• Arizona State Bar, Tax Section
• American Bar Association (Tax and Business Sections)

Past Employment Positions:

• Office of Chief Counsel, IRS, Associate Area Counsel (SBSE) – Las Vegas, Nevada, 2011 – 2021
• Office of Chief Counsel, IRS, Senior Attorney (Large Business & International Division) – Phoenix, AZ, 2009 – 2011
• Office of Chief Counsel, IRS, Senior Trial Attorney (SBSE) – Phoenix, AZ, 2004 – 2009
• Office of Chief Counsel, IRS, Trial Attorney (Small Business/Self-Employed Division) – Los Angeles, CA, 1998 – 2004
• deMers & Gagnier, Inc, PS, Associate Attorney – Federal Way, WA, 1997