
About Us
Specialty Tax, LLC is a specialized tax advisory firm focused on complex areas of the tax code that drive significant savings when applied correctly.
We work with developers, CPAs, and business owners to identify, implement, and defend advanced tax strategies—particularly in areas like 263A cost capitalization, Opportunity Zone planning, and other highly technical provisions often overlooked by generalist firms.
Our role is simple: bring clarity to complexity and turn tax rules into measurable financial outcomes.
Years of Experience, Innovation, and Passion

Rhett Gagon
CEO and Co-Founder
Rhett has been a leader in real estate tax strategy since 2010. With deep expertise in Cost Segregation and advanced tax solutions often overlooked by others, he has helped clients nationwide save hundreds of millions of dollars. A graduate of Brigham Young University, Rhett specializes in UNICAP (263A) expensing, Cost Segregation, Property Management, Qualified Production Property, and Qualified Improvement Property.
Outside of work, Rhett enjoys spending time with his wife and five children. Whether boating in the summer or skiing in the winter, he’s happiest outdoors, or wrestling with his kids at home.

Steve Ruf, MBA
President and Co-Founder
Steve is a real estate and specialty tax strategist with deep experience spanning construction management, development, and tax-advantaged real estate planning. He is the President and co-founder of Speciaty Tax, LLC. He previously founded Cost Segregation Authority, where he has prepared and overseen the preparation of thousands of cost segregation studies for real estate owners and investors.
Steve holds a B.S. from Brigham Young University and an MBA from the University of Utah. His expertise includes UNICAP (263A) expensing, Opportunity Zones, Cost Segregation, QIP and depreciation planning, as well as the construction-side support required to produce clear, defensible cost classifications.

Harold B. Ruf, CPA
Co-Founder
Harold holds a B.S. in accounting from Brigham Young University and has been a licensed CPA since 1978. Harold has extensive experience as a consultant and corporate officer with regional, national and international companies. He has also co-founded successful construction, professional services, and manufacturing companies.
He has served as an officer and board member in local and national associations and has been recognized nationally for his distinguished service. He currently serves on multiple company boards of directors including public companies.

Tyler Criddle
Operations
Tyler brings hands-on experience in land development, sales, and operations. He holds a bachelor’s degree in business from Brigham Young University and specializes in niche tax strategy implementation, systems building, sales, and customer service.
Outside of work, Tyler enjoys competitive sports, fly fishing, snowboarding, camping, traveling, and spending time with family and friends.

Robyn Fairbanks
Office Administration
Robyn brings over 17 years of leadership and customer service experience. She supports operations, client communication, and team coordination, contributing to efficient execution across projects and initiatives.
When not at work, you’ll find her competing in CrossFit and spending time with her family and friends.

