Adjunct Law Professor
- LLM, 2009 (Taxation), University of San Diego School of Law
- JD, 2006, California Western School of Law - San Diego
- MA, 2000, University of San Diego
- BA, 1997, University of California, San Diego
Areas of Expertise
Professor Cullen co-teaches Tax Litigation.
Professional Experience
Professor Cullen is currently Senior Attorney, Criminal Tax Division, Internal Revenue Service Office of Chief Counsel (2015-2024). Prior legal positions include Senior Attorney, Small Business/Self-Employed Division, Internal Revenue Service Office of Chief Counsel; Specialty IRS areas (Instructor Experience; Small Business/Self-Employed Division Litigation; Criminal Tax & Financial Crimes; Complex, Novel & Independent Experience; Diversity & Inclusion) (2009-2015); Staff Tax Attorney, Ernst & Young (2008-2009).
Honors and Affiliations
Lucite Litigation Award: United States v. Goldstein, et al. (2023). Chief Counsel National Recognition Award, Outstanding Litigator, 2014 for Gregory S. Watkins & Linda Watkins, et al. v. Commissioner, T.C. Memo. 197-2014 (2014). Lucite Litigation Award: Barkett v. Commissioner, 140 T.C. No. 6 (2014). Lucite Litigation Award: WB Acquisition, Inc. & Subs., et al. v. Commissioner, T.C. Memo. 2011-36. Special Act Awards (2010, 2016, 2021, 2022). Performance Awards (2011, 2012, 2014 (2), 2015, 2017-2022).