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Susan handles complicated and novel tax disputes and controversies for corporations, partnerships, start-ups, estates, and individuals.


Tax Controversy and Litigation. Susan’s representation spans across industries including the technology, energy, healthcare, financial, and consumer sectors. Her cases and controversies typically involve high dollar amounts and tend to include international tax, transfer pricing, intellectual property, economic substance, and other high-profile areas of tax dispute.

While Susan is well-versed in providing tax advice to clients to mitigate risks pre-controversy, she is often engaged in matters that are already controversies. Susan often helps clients navigate Internal Revenue Service (IRS) examinations and advocates on behalf of clients in the IRS appeals process. She has achieved numerous favorable settlements of tax disputes at the audit, appeals, and litigation stages. When a matter requires litigation, Susan draws on her over 20 years of litigation experience when she represents clients in the US Tax Court, federal district courts, state courts, and appellate courts throughout the country.


Workplace Safety. Susan has defended clients in regulatory enforcement actions, including matters before the Occupational Safety and Health Review Commission. She has also led multiple investigations and defended clients in civil litigation following severe industrial incidents.


Before joining Holland & Hart, Susan served as a law clerk on the US Court of Appeals for the Seventh Circuit. She is licensed to practice in the US Tax Court, Wyoming state and federal courts, and the US Courts of Appeal for the Fourth, Seventh, and Tenth Circuits.



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Susan Combs - America's Top 50 Lawyer- Tax Law - Wyoming

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