Pat is a former Judge of the Arizona Court of Appeals who frequently serves as an arbitrator and appellate advocate, and practices in forming and advising nonprofit and tax-exempt organizations. His broad experience as a judge and attorney in interpreting and applying statutes and contracts, combined with specialized knowledge and experience in taxation and government regulation, makes him uniquely qualified to understand what governing documents and agreements mean and how they should be drafted.

Pat has a master’s degree in tax law and previously served as the Chief Counsel of the Arizona Attorney General’s Tax Section and Solicitor General of Arizona. He has represented clients in controversies before administrative agencies and at all levels of the state and federal courts, including a successful argument before the U.S. Supreme Court. He has also been a Tax Manager at a leading accounting firm, where he assisted clients with compliance, tax planning, and tax controversies.

His experience in ethics and professional responsibility includes service as Chair of the Arizona Supreme Court’s Committee on Character and Fitness and a member of the Judicial Ethics Advisory Committee.

For forty 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 court committees and charities.

• LL.M., Taxation, University of San Diego School of Law
• J.D., Arizona State University, Sandra Day O’Connor College of Law
• B.S., Arizona State University
• Phoenix College Alumni Hall of Fame

OTHER EXPERIENCE

• Arbitration
• Nonprofit and Tax-Exempt Organizations
• Appeals
• Indian Law

• Best Lawyers in America^®, Appellate Practice, Native American Law, Tax Law, 2015-2025
• Best Lawyers in America^®, Administrative Law, Regulatory Law, 2022-2025
• Southwest Super Lawyers^®, Alternative Dispute Resolution, 2018-2024
• Southwest Super Lawyers^®, Tax, 2015-2017
• Recipient, Henry Tom Outstanding Tax Attorney Award, 2016
• Recipient, Jim Jones Distinguished Service Award, Conference of Western Attorneys General
• Recipient, Distinguished Public Lawyer Award, State Bar of Arizona
• Recipient, U.S. Supreme Court Best Brief Award, National Association of Attorneys General
• Recipient, Counselor of the Year Award, Arizona Attorney General’s Office

• Featured, “Patrick Irvine: Appointed as Vice-Chair of the Committee on Character and Fitness in the Supreme Court of the State of Arizona,” Arizona Courts, February 2023
• Co-author, “The CARES Act: New Tax Provisions for Charitable Deductions,” Fennemore Client Alert, March 31, 2020
• Co-author, “Model City Tax Code Gets Proposed Edits,” Fennemore Client Alert, March 5, 2019
• Interview, “Tribal Tax Jurisdiction and Remote Sales,” The Talking Stick, August 2018
• Interview, “Sales Tax for Online Retailers,” Tucson Morning News, June 29, 2018
• Speaker, “ADR Talks,” State Bar of Arizona 2018 Annual Convention, June 28, 2018
• Speaker, “501(c)(3) Tax-Exempt Organizations: Do’s and Don’ts,” Kiwanis International Southwest District Mid-Year Conference, March 2018
• Speaker, “Sales Tax Issues for Indian Country,” Arizona State University E-Commerce Conference, February 2018
• Speaker, “Establishing a 501(c)(3) Organization,” National Business Institute, October 2, 2017
• Speaker, “Arbitration Talks,” 2017 State Bar of Arizona Annual Convention, June 15, 2017
• Author, “10 Tips for Effective Appellate Advocacy,” Arizona Attorney, July/August 2016
• Speaker, “Arbitration Myths and Realities,” State Bar of Arizona Convention, June 2016
• Speaker, “Open Meeting Law” and “School Finance Issues,” Arizona Charter School Association, May 2016
• Moderator, “Discovery Objections Under the New Federal Rules,” U.S. District Court Conference, March, 2016

• Chair, Committee on Character and Fitness, appointed by the Arizona Supreme Court
• Member and Vice Chair, Board of Directors, Circle the City
• Member, Arizona Supreme Court Task Force on Rules of the Supreme Court of Arizona
• Member, Arizona Supreme Court Attorney Regulation Advisory Committee
• Member, Board of Directors, Arizona Tax Research Association
• Past Director, Ronald McDonald House Charities of Central and Northern Arizona
• Member, State Bar of Arizona
• Member, State Bar of California
• Arbitrator, American Arbitration Association
• Arbitrator, Financial Industry Regulatory Authority
• Kiwanis
  • Past Advisor, Southwest District Kiwanis Foundation
  • Past Lieutenant Governor, Kiwanis Southwest District
  • Past President, Capitol Gateway Kiwanis Club
  • Past President, Camelback Kiwanis Club
• Adjunct Faculty, Arizona State University College of Law, Indian Legal Program, 2006-2015
• Past Lawyer Representative, Ninth Circuit, U.S. District Court of Arizona
• Past Member, State Bar of Arizona Civil Practice and Procedure Committee
• Past Member, Executive Council, State Bar of Arizona Alternative Dispute Resolution Section
• Past Member and Chair, City of Phoenix Judicial Selection Advisory Board
• Past Member and Chair, State, Tribal & Federal Court Forum
• Past Member, Judicial Ethics Advisory Committee
• Former Advisory Committee Member, Phoenix College Tribal Court Advocacy Program
• Adjunct Faculty, Phoenix College, 1992-2001; 2015
• Past President, Phoenix Museum of History

• Arizona
• California
• U.S. District Court, District of Arizona
• U.S. Court of Appeals, Ninth Circuit
• U.S. Supreme Court
• U.S. Tax Court