Ric D. Hulshoff
Attorney
Location: Las Vegas, Nevada; Salt Lake City, Utah; San Diego, California; and Scottsdale, Arizona
Ric Hulshoff joined Silver Law’s Las Vegas office in 2021 after 23 years with the IRS Office of Chief Counsel, where he served as a senior attorney in the SBSE and LBI divisions and as Associate Area Counsel. He worked closely with Jason Silver and Chris Sheldon during his time at the IRS and gained extensive experience in tax litigation and IRS procedure. Today, Ric represents clients around the world, but particularly in the Las Vegas, Scottsdale, and Salt Lake City metropolitan areas in tax controversies, IRS proceedings, U.S. Tax Court litigation, and federal appeals.
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)
- U.S. District Court, Western District of Washington, 1997
- U.S. Tax Court, 1998
- U.S. District Court, District of Arizona
- U.S. District Court, District of Nevada
- U.S. District Court, District of Utah
- U.S. Court of Appeals, Federal Circuit
- U.S. Court of Appeals, Ninth Circuit
- U.S. Court of Appeals, Tenth Circuit
Education
- Seattle University School of Law, Seattle, Washington, J.D., cum laude – December 1996
- Juris Doctor, cum laude – December 1996
- Intern: 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)
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)
- 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