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Susan Combs


645 South Cache Street, Suite 100, P.O. Box 68, Jackson, WY 83001

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.

Susan is the Administrative Partner of the Jackson Hole office.

Client Results

Representative Matters
  • Represent large public company in audit and appeals before the Internal Revenue Service and litigation in the U.S. Tax Court. 

  • Obtained favorable ruling in federal district court vacating an agency citation on grounds of federal preemption.  

  • Successfully protected a client’s trade secrets against former employee through litigation. 

  • Won favorable trial verdict for real estate company against professional negligence claims. 

  • Won summary judgment on behalf of company against personal injury claims.  



Speaking Engagements


Bar Admissions

Court Admissions


  • Mountain States Super Lawyers®, General: Defense, 2013-2019; Business Litigation, 2020-2021
  • Mountain States Super Lawyers®, "Top 50 Women"
  • Women of Influence Nominee, Wyoming Business Report, 2020

Professional and Civic Affiliations

  • American Bar Foundation, Fellow
  • Equal Justice for Wyoming Foundation, Treasurer
  • JH Friday Food Project, President, 2015-2020
  • Jackson Hole Rotary Club, Member and Past Board Member
  • Leadership Wyoming, Graduate, 2012-2013
  • Wyoming Bar Association, Member
  • American Bar Association, Section of Taxation, Member 
  • Notre Dame Law Association, Board Member, Region 2 Representative

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