Gosselin, Christopher

Patricia Ritzert has over 30 years of legal experience. She is extensively involved In the Governmental Law and Public Finance and Business Law areas.

Her experience includes local government issues comprising employment, land use, taxation and finance, claims for and against townships and municipalities, and matters pertaining to non-profit organizations. Another area of concentration for Ms. Ritzert has been property rights and real estate development. On several occasions she has served as independent outside counsel in the investigation or prosecution of alleged misconduct by municipal employees.

Admitted to practice in the United States Supreme Court, the United States Tax Court, the U.S. Court of Federal Claims, the Ohio Supreme court, the U.S. District court for the North District of Ohio and the U.S. Sixth Circuit Court of Appeals, she has carried business, financial, tax, property and employment issues through litigation in a wide variety of situations. She also practices before the Internal Revenue Service and the Ohio Board of Tax Appeals, Ohio State Employment Relations Board and other administrative agencies.

In addition to a bachelor of arts in economics (magna cum laude), Ms. Ritzert has obtained two post-juris doctor degrees: a master of tax accounting from the University of Akron and an LL.M. in Taxation from Case Western Reserve University School of Law (magna cum laude). Ms. Ritzert has been a presenter at the Cleveland Tax Institute, and is currently an adjunct professor teaching partnership and corporate taxation in Cleveland-Marshall School of Law at Cleveland State University.