RYAN LAW - Key Persons
Job Titles:
- Senior Practice Assistant
Bernard T. Swift, Jr. & Kathy L. Swift v. Commissioner, Docket Nos. 13705-16, 5354-18, & 11261-19, pending decision (Section 831(b) captive insurance case).
Job Titles:
- Commissioner, T.C. Memo. 2016 - 59 ( Interest Abatement ) .
Job Titles:
- Client Intake Coordinator
Bryan joined Ryan Law after serving ten successful years as a Senior Counsel with the Internal Revenue Service. At the IRS, Bryan's primary responsibility was to represent the IRS before the United States Tax Court. Bryan was regularly recognized for his work as a trial attorney, which included receiving a national award for new attorney of the year. Bryan also served as an instructor at a national course designed to train IRS attorneys on cross-examination.
Job Titles:
- Commissioner, T.C. Memo. 2016 - 180 ( Change in Accounting Method ) .
Job Titles:
- Senior Billing Specialist
Job Titles:
- Partner, Transactional Tax Practice Leader
- Practice Leader
- Sales & Income Tax
Danielle is the Practice Leader for the firm's multi-state Transactional Tax Group. Danielle and her colleagues litigate sales and use tax, corporate income/franchise tax, and other state tax matters across the U.S. for taxpayers in all industries.
Danielle is a detail-oriented lawyer who represents her clients with zealous advocacy and stays current on emerging trends and issues.
David Hugin has been practicing law for more than twenty-five years and has focused exclusively on representing property owners in ad valorem tax litigation for more than fifteen years. He has tried numerous property tax cases to successful outcomes, both to the bench and in jury trials in Texas and has also litigated as counsel pro hac vice in other states, including New York, Ohio, Virginia, and Oklahoma. He has represented and served as lead trial counsel for owners of oil refineries, computer manufacturing facilities, office buildings, hotels, mineral deposits, electrical grid control centers, student housing, and premium residential estates. Prior to devoting his time to property tax litigation, David clerked for Justice John Cornyn at the Supreme Court of Texas, spent years practicing complex commercial litigation and handling class action defense with Carrington, Coleman, Sloman & Blumenthal and Winstead P.C, and in public service as an Assistant Attorney General. David has even tried two criminal cases, including defense of a first-degree murder trial.
A frequent author and sought after expert, David has spoken at many tax-focused organization's seminars including the Council on State Taxation, the Institute for Professionals in Taxation and the Texas A&M Real Estate Center. He has been quoted in Inc. Magazine, the Austin American Statesman, and CNN's Money website and has authored the Commercial Litigation chapter in the second edition of the International Law Section of the State Bar of Texas' Doing Business in Texas, as well as the Prosecuting a Property Tax Appeal chapter in the Institute for Professionals in Taxation's fourth edition of Property Taxation.
David grew up in Plano, Texas, and attended Plano Senior High School, where after his senior year he was the National Forensic League National Champion in United States Domestic Extemporaneous Speaking. David first came to Austin in 1988 and attended law school at The University of Texas School of Law where he competed in three mock trial competitions, winning two and placing second in the other, and "Am Jur'd" two classes, including Property Law. He has lived in either the Dallas area or Austin for most of his life. He lives and dies with the Dallas Cowboys.
Areas of Expertise
Property Tax
Elly Drake joined Ryan Law after more than a decade of real estate tax experience in the public sector.
Prior to joining the firm, Elly served as an Assistant State's Attorney in the Real Estate Tax Division of the State's Attorney's Office. While representing Cook County, Elly's practice focused on real estate tax litigation, defending the Assessor, Board of Review, Treasurer and Clerk in an array of matters. Elly has extensive knowledge and experience in handling specific-tax objections, tax injunctions, tax sales, and actions seeking awards from the indemnity fund. She has defended her clients in both the County and Law Divisions of the Circuit Court and before the Illinois Property Tax Appeal Board.
Elly was also a tax attorney at the Cook County Board of Review. Elly concentrated on real estate valuation and taxation and has adjudicated on hundreds of complex commercial, industrial, residential, and condominium tax assessment appeals. During her eight years there, she was also Freedom of Information Act Officer ("FOIA") and Director of Outreach, where she served as a taxpayer advocate and a governmental liaison to Cook County businesses and homeowners.
Job Titles:
- Partner, Property Tax Group Leader, Northeast Region
Job Titles:
- Commissioner, T.C. Memo. 2020 - 81 ( Complex Business Valuation With a Gift Tax Formula Clause ) .
James C. Nelson et al. v. Commissioner, T.C. Memo. 2020-81 (complex business valuation with a gift tax formula clause).
Job Titles:
- Partner, Property Tax Group Leader, Canada
Job Titles:
- Founder and Managing Partner, Property Tax Group Leader
- Practice Group Leader 972 - 250 - 6363
Job Titles:
- Chief Administrative Officer
Job Titles:
- Attorney ( Highest Possible Rating in Both Legal Ability and Ethical Standards in 2023 and Many Prior Years )
Since 2008, I have practiced exclusively in the area of property tax law representing taxpayers challenging their property tax assessments on multifamily, commercial, industrial, and healthcare real and personal property. I hold a CMI in property tax from the Institute for Professionals in Taxation (IPT), and currently sit on the CMI Designation Committee. Prior to joining Ryan Law, I held a variety of roles in the property tax field. Most recently I was a Director at Altus Group and a Partner at McKinnon Lynch Firm. I started my legal career at Evans Petree PC working in their Property Tax Group. Before attending law school, I was a SALT tax accountant at AutoZone and a real estate broker.
Job Titles:
- Partner
- Attorney With Ryan Law Firm, PLLC
Michael Moore is an attorney with Ryan Law Firm, PLLC who litigates ad valorem property tax matters for manufacturing, retail, commercial, and oil and gas properties and interests, as well as a host of other clients from small businesses to Fortune 100 companies. He also works with clients who require counsel regarding business personal property valuations on property ranging from heavy manufacturing equipment to commercial trucking and airline fleets. His practice also involves representing clientele with various special tax valuations and exemptions, including open-space, timberland, and wildlife management valuations as well as pollution control, landfill, and freeport exemptions. Further, he also represents clients in delinquent tax matters.
Michael Moore is a seasoned litigator who has taken numerous cases to trial, achieving successful results for his clients in both state and Federal courts. He spent six years practicing complex commercial litigation, representing businesses and individuals in business disputes, employment related disputes, and intellectual property disputes before joining Ryan Law in January 2018.
Mr. Moore received his law degree from the SMU Dedman School of Law, and graduated magna cum laude from TCU. He currently lives in Dallas, Texas with his wife, Nicole Moore.
Areas of Expertise
Property Tax
Job Titles:
- Property Tax Group Leader
- Senior Partner, Property Tax Group Leader, Midwest Region
Job Titles:
- Director of Billing & Collections
Job Titles:
- Client Account Specialist
Robert is a former Assistant Chief and Senior Counsel in the Tax Certiorari and Condemnation Division of the New York City Law Department. He defended the City in real property tax litigation involving tax assessment, exemption, foreclosure, and incentives. His work defending assessments included all property types including major office buildings, department stores, shopping malls, special use properties, and environmentally contaminated properties. He was counsel of record in a dozen published decisions in the New York Supreme Court, Appellate Division, and Court of Appeals.
Walter or Mr. Scott, has practiced in the area of commercial real estate his entire 38+ years of practicing. Coming out of law school Mr. Scott joined one of the larger law firms in Alabama at the time, and practiced in a variety of areas, with a focus on litigation and real estate transactions. He then joined a regional department store company called Parisian as the associate counsel, which the company through mergers and acquisitions grew to be named Saks Incorporated. Mr. Scott became the VP and Associate General Counsel. In 2006 the company sold off its department stores, and moved the headquarters to New York. Mr. Scott then got into the title insurance industry as the President of Reli Title's commercial division, and then the CEO and President of Jefferson Title. In 2010 he left the title industry and went back to the practice of law, forming a firm in Birmingham Alabama. Mr. Scott's private practice has focused on ad valorem tax matters and related real estate litigation involving value, including condemnation matters, tax purchasing and redemption, water trespass and commercial disputes. In 2022 one of Mr. Scott's clients obtained the largest condemnation verdict in the county. Through the administrative process and litigation Mr. Scott's clients have received refunds of tens of millions of dollars.
Mr. Scott recognized that the Ryan Law team are experts in the industry and is excited about joining their team and to provide clients the tax representation with the depth of a multi-state tax focused practice.
When not providing legal services Mr. Scott enjoys spending time in the outdoors and with his wife and 4 children, and is active with golf, tennis, mountain bike riding, caving, pickle ball, fishing and hunting.
If you are an Alabama taxpayer in need of reduced ad valorem taxes, please contact Mr. Scott.
Job Titles:
- Senior Practice Assistant
Job Titles:
- Partner, Property Tax Group Leader, Minnesota
Thomas R. Wilhelmy had been a Shareholder since 1988 at Fredrikson & Byron, P.A. in Minneapolis, Minnesota. Thomas's last day at Fredrikson was December 29, 2023. He founded the Property Tax Department and was the Chair until recent years. On January 1, 2024, Thomas commenced a new role as Partner at Ryan Law Firm, PLLC, and will be the Property Tax Leader, Minnesota.
My professional goals have always focused on being of the highest level of beneficial service to the client community and the professionals in the niche area in which my time and attention was devoted. Over the years, I have been on the cutting edge of many of the most crucial issues in the property tax world. Joining the elite property tax team at Ryan Law Firm will enable me to continue to further my professional goals and continue to have a highly positive impact on the goals, interests and lives of the client community and the professionals in the niche property tax area.
For many years, coaching youth athletics has been a personal area in which I have joyfully devoted my time. I was blessed to have learned from and played for a number of really outstanding coaches. For 17 consecutive years, I coached at least three youth sports each and every year, including boys soccer and football, boys and girls hockey, boys baseball and girls softball - mostly involving traveling teams. I find it personally fulfilling to have watched my young players go on to enjoy success at the high school and college level, and now to watch the players whom I coached return the favor by coaching their own children and current youth teams.
Job Titles:
- Client Account Specialist
Represented business clients in complex litigation related to commercial and residential construction, premises liability, personal injury and trucking, worker's compensation claims, and breach of contract