I help businesses and individuals resolve tax disputes, respond to government investigations and navigate difficult regulatory matters involving the IRS and state taxing authorities. I approach matters from a practical and litigation-focused perspective shaped by my prior experience with the IRS Office of Chief Counsel and as a prosecutor, with a focus on helping clients manage risk, resolve disputes efficiently and navigate high-stakes matters involving government agencies.
As a former Senior Attorney with the IRS Office of Chief Counsel and former prosecutor, Stephen Ralph brings both government-side experience and a practical litigation perspective to Gray Reed’s Tax and White Collar Defense, Investigations & Compliance practice groups.
Before joining Gray Reed, Stephen handled federal tax litigation and advised on complex tax controversy matters involving businesses and individual taxpayers while serving with the IRS Office of Chief Counsel. His background also includes significant courtroom and trial experience prosecuting felony, white-collar and special victims cases, giving him firsthand experience with investigations, enforcement actions and litigation strategy.
Stephen focuses his practice on tax controversy, government investigations and regulatory disputes involving the IRS, state taxing authorities and other government agencies. He regularly works with businesses, executives and individuals facing audits, enforcement actions, collection disputes and other high-stakes matters involving financial, operational and reputational risk.
His experience spans both federal and state tax matters, including New Mexico gross receipts tax disputes and administrative proceedings before the New Mexico Taxation and Revenue Department. Earlier in his career, Stephen clerked for Senior Justice Petra Jimenez Maes of the New Mexico Supreme Court. He earned his J.D. from the University of New Mexico School of Law, where he was selected for the New Mexico Law Review, as well as an MBA from the University of Northern Colorado and an LL.M. in Taxation from Washington University in St. Louis.