Representative Matters

A Record Built in Federal Court

Ric Hulshoff has appeared in federal and state courts across the country since 1997 — first as an IRS Chief Counsel attorney, then representing taxpayers in private practice. The cases below represent a portion of that record.

IRS Chief Counsel Background

23 Years Inside the IRS

Associate Area Counsel (SBSE)

Las Vegas, NV

2011–2021

Senior Attorney, Large Business & International Division

Phoenix, AZ

2009–2011

Senior Trial Attorney (SBSE)

Phoenix, AZ

2004–2009

Trial Attorney, Small Business/Self-Employed Division

Los Angeles, CA

1998–2004

Before entering private practice, Ric Hulshoff spent 23 years as an attorney in the IRS Office of Chief Counsel — the division that litigates on behalf of the IRS in Tax Court and advises the agency on its most complex legal questions. He served as a Trial Attorney, Senior Trial Attorney, Senior Attorney in the Large Business & International Division, and ultimately as Associate Area Counsel for the Small Business/Self-Employed division in Las Vegas.

That background is not incidental to his private practice — it is the foundation of it. He knows how the IRS builds its cases, what arguments it finds persuasive, and where its positions are vulnerable. That institutional knowledge informs every matter he handles.

Case Appearances

Selected Court Appearances

The following cases represent a portion of Ric Hulshoff's appearances in federal courts. Cases span the U.S. Tax Court, Courts of Appeals, U.S. District Courts, and the Court of Appeals for the Federal Circuit.

Circuit Courts & Federal Courts

Presta/CFM Insurance, Inc. v. CIR, Nos. 26-9001 (10th Cir.); 26-1067 & 26-1264 (7th Cir.)
2026
United States v. Patterson, No. 2:21-cr-00724 (D. Ariz., 9th Cir., Supreme Court)
2024
Vensure HR, Inc. v. United States, No. 2023-1640 (Fed. Cir.)
2024

U.S. Tax Court — Reported Opinions

Estate of Fung v. Commissioner, 117 T.C. 247
2001
Johnson, et al. v. Commissioner, 115 T.C. No. 16
2008
Stevens v. Commissioner, T.C. Memo. 2020-118
2020
Thomas v. Commissioner, T.C. Memo. 2020-33
2020
Oliver v. Commissioner, T.C. Memo. 2011-44
2011
Oliver v. Commissioner, T.C. Memo. 2011-43
2011
Corson v. Commissioner, T.C. Memo. 2009-95
2009
K&M La Botica Pharmacy, et al. v. Commissioner, T.C. Memo. 2006-214
2006
K&M La Botica Pharmacy, et al. v. Commissioner, T.C. Memo. 2005-277
2005
Hawks v. Commissioner, T.C. Memo. 2005-155
2005
Richardson v. Commissioner, T.C. Memo. 2005-144
2005
Howard v. Commissioner, T.C. Memo. 2005-143
2005
Taylor v. Commissioner, T.C. Memo. 2005-74
2005
Becherer v. Commissioner, T.C. Memo. 2004-262
2004
Jewett v. Commissioner, T.C. Memo. 2004-26
2004
Buchsbaum v. Commissioner, T.C. Memo. 2002-138
2002
Westling v. Commissioner, T.C. Memo. 2000-289
2000
Escobar, et al. v. Commissioner, T.C. Memo. 2000-176
2000
Hamdan v. Commissioner, T.C. Memo. 2000-19
2000
Fason v. Commissioner, T.C. Memo. 1999-405
1999
Klusken v. Commissioner, T.C. Memo. 1999-403
1999

U.S. Tax Court — Summary Opinions

Snow v. Commissioner, T.C. Summary Opinion 2017-38
2017
Brown v. Commissioner, T.C. Summary Opinion 2008-56
2008
Ybarra v. Commissioner, T.C. Summary Opinion 2008-2
2008
Packer v. Commissioner, T.C. Summary Opinion 2006-22
2006
Brewer v. Commissioner, T.C. Summary Opinion 2005-92
2005
Suarez v. Commissioner, T.C. Summary Opinion 2005-71
2005
Betancourt v. Commissioner, T.C. Summary Opinion 2004-61
2004
Galager v. Commissioner, T.C. Summary Opinion 2004-39
2004
Morin v. Commissioner, T.C. Summary Opinion 2001-134
2001
Argomaniz v. Commissioner, T.C. Summary Opinion 2001-117
2001
Yorkowitz v. Commissioner, T.C. Summary Opinion 2000-120
2000
Chen v. Commissioner, T.C. Summary Opinion 1999-196
1999
Grimes v. Commissioner, T.C. Summary Opinion, Dkt. No. 21155-97S
1997

U.S. Tax Court — Bench Opinions

Williams v. Commissioner, Bench Opinion, Dkt. No. 23347-11L
2011
Oliver v. Commissioner, Bench Opinion, Dkt. No. 14519-08L
2008
Hernandez v. Commissioner, Bench Opinion, Dkt. No. 7746-03L
2003
Velez v. Commissioner, Bench Opinion, Dkt. No. 4337-02S
2002
Hodgson v. Commissioner, Bench Opinion, Dkt. No. 1969-00L
2000
Marinov v. Commissioner, Bench Opinion, Dkt. No. 5125-99S
1999
White v. Commissioner, Bench Opinion, Dkt. No. 23880-97S
1997
Walters v. Commissioner, Bench Opinion, Dkt. No. 2606-98S
1998

Teaching & Speaking

Classes & Seminars

Guest Lecturer

Tax Court Practice and Procedure

University of Nevada, Las Vegas — Boyd School of Law

2015–2018

Instructor

Basic Trial Advocacy

Dallas, TX

July 2012

Instructor

Basic Trial Advocacy

Dallas, TX

June 2010

Presenter

IRS SEP Agent Training Video — "Developing a Fraud Case"

Los Angeles, CA

March 2007

Honors & Awards

Honors & Awards

AIM/IRS Certificate of Appreciation2009
Arizona State Bar, Tax Law Section — Outstanding Public Service Employee Award2008
IRS Lucite Litigation Award2006
IRS SB/SE Director's Award2006

Put this experience to work for you.

Nearly three decades of federal tax controversy practice — first inside the IRS, now against it. Schedule a confidential consultation to discuss your matter.

Hulshoff Law

Federal Tax Controversy Counsel. Representing corporations and individuals before the IRS and federal courts.

Contact

2831 St. Rose Parkway, Suite 200, Henderson, NV 89052

(702) 991-1991ric@hulshofflaw.com

© 2026 Ric Hulshoff, Attorney at Law, PLLC, dba Hulshoff Law. All rights reserved.

Attorney advertising. Every case turns on its facts thus prior results do not guarantee or imply a similar outcome in any specific case. Hulshoff Law is a dba of Ric Hulshoff, Attorney at Law, PLLC. Attorney Ric Hulshoff holds bar memberships in Nevada, Utah, and Arizona.