Susan E. Ryba

Baker & McKenzie LLP


Susan E. Ryba is a tax controversy and litigation partner in the Firm's Chicago office. She is also a member of the Chicago office management committee and serves as the Chicago office hiring partner. Ms. Ryba specializes in federal tax controversy matters. She advises clients in a wide variety of industries, with a particular focus on companies in the technology, computer software, pharmaceutical, healthcare, and retail industries.

Practice Focus

She concentrates her practice on tax litigation and federal tax controversies that involve a wide range of international and domestic issues. Ms. Ryba represents clients in all stages of federal tax controversies, including audits, administrative appeals, alternative dispute resolution proceedings, and litigation. She has resolved most of her matters without litigation through various dispute resolution forums, including IRS Appeals. Ms. Ryba's experience encompasses a broad range of issues, including: transfer pricing, effectively connected income, subpart F, section 956 investments in U.S. property, substance-over-form issues, worthless stock and debt deductions, withholding tax, foreign tax credits, summons enforcement, and penalties.

Professional Associations and Memberships

  • Chicago Bar Association
  • Illinois State Bar Association
  • American Bar Association

Corporate Responsibility

  • Member, Cornell Alumni Admissions Ambassador Network


  • U.S. Tax Court~United States (2011)
  • U.S. District Court, Northern District of Illinois~United States (2006)
  • Illinois~United States (2006)
  • U.S. Court of Appeals, Second Circuit~United States


  • Ohio State University Moritz College of Law (J.D. magna cum laude, Order of the Coif) (2006)
  • Cornell University (B.S. magna cum laude) (2003)


  • English
Ms. Ryba is a frequent speaker at seminars sponsored by the Tax Executives Institute and Bloomberg BNA. She also teaches trial skills for the National Institute for Trial Advocacy.

Firm Committee Memberships

  • Chicago Office Management Committee, 2020
  • Chicago Office Hiring Partner, 2017 - 2020
  • North American Tax Practice Group Tax Controversy Sub-Practice Group Steering Committee, 2014 - 2020