Pat is a former Judge of the Arizona Court of Appeals who practices in federal, state and local taxation, nonprofit and tax-exempt organizations, government regulation, Indian law, alternative dispute resolution and appeals. He advises and represents clients on all aspects of state and local tax, nonprofit formation and operation, qualification for tax exemptions, charitable contributions, tax audits and appeals, and government regulation. His broad experience as a judge and lawyer in interpreting and applying statutes and contracts, combined with specialized knowledge and experience in taxation and government regulation, make him uniquely qualified to understand what governing documents and agreements mean and how they should be drafted. His experience as a judge and advocate, along with his work as a mediator and arbitrator, help him to work with clients to efficiently resolve internal and external disputes.
In the nonprofit area, Pat advises charter schools on the open meeting and public records laws, as well as state aid and charter school governance issues. Representing a charter school and its management company, he successfully defended a multi-million dollar lawsuit initiated by the Arizona Department of Education for overpayment. He has also advised clients on the law governing gambling by Indian tribes and nonprofits, and was recently successful in a court action addressing whether certain electronic machines qualified as “raffles” under Arizona law.
Pat is recognized as one of the State’s leading state and local tax practitioners. He has a master’s degree in tax law and previously served as the Chief Counsel of the Arizona Attorney General’s Tax Section. He has represented clients in tax controversies before administrative agencies and at all levels of the state and federal courts, including a successful argument before the U.S. Supreme Court involving tax and Indian law. He has also been a Tax Manager at a leading accounting firm, where he assisted clients with compliance, tax planning and tax controversies.
He advises public and private clients on fiduciary duties and conflicts of interest, and his experience in ethics and professional responsibility includes service on the Arizona Supreme Court’s Committee on Character and Fitness and the Judicial Ethics Advisory Committee.
For over thirty years Pat has been a frequent speaker, teacher and trainer on legal issues, including nonprofit formation and operation, taxation, open meeting law, mediation, arbitration and Indian law. His teaching for institutions of higher education has included dozens of sections of business law and public administration, as well as employment law, accounting, taxation and Indian law.
Away from work, Pat volunteers with Kiwanis International, and spends time with his family.
Nonprofit and Tax-Exempt Organizations
Business and Finance
Mediation and Arbitration
Tribal Tax Jurisdiction and Remote Sales
Tucson Morning News | Pat Irvine on Sales Tax for Online Retailers
10 Tips For Effective Appellate Advocacy
Gov. Brewer Signs Law Exempting From Transaction Privilege and Use Tax Sales of Electricity and Natural Gas to Manufacturer
Other Articles and Presentations