Chris J. Sheldon
Attorney | Member since 2014
Location: Scottsdale, Arizona
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
Chris has been a member of the State Bar of Arizona since 2004. He earned his J.D., cum laude, from the Sandra Day O’Connor College of Law at Arizona State University, and graduated summa cum laude with a B.S. in Finance from ASU in 1997. Prior to private practice, Chris served as a Senior Attorney for the IRS in Phoenix from 2004 to 2012 and as Associate Area Counsel in Dallas from 2012 to 2014—experience that gives him rare insight into how the IRS approaches enforcement and litigation.
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
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
- United States v. Patterson, No. 2:21-cr-00724 (2024)
- 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)
- DeGuzman v. DeGuzman, No. 1 CA-CV 22-0669FC / No. 1 CA-CV 22-0767FC (Consolidated) (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
Other Legal Experience
- Maricopa County Superior Court, Judge Pro-Tem – Phoenix, AZ
