Kevin Spencer
Subscribe to Kevin Spencer's PostsKevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions. In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of Tax degree, Kevin had the privilege to clerk for the Honorable Robert P. Ruwe on the US Tax Court. Read Kevin Spencer's full bio.
IRS Appeals Will Not Consider Regulatory Invalidity and Subregulatory Procedural Invalidity Challenges
By Kevin Spencer and McDermott Will & Emery on Sep 21, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Guidance, Tax Reform, Trial Courts
In Mayo Found. for Med. Educ. & Rsch. v. United States, 131 S.Ct. 704 (2011), the Supreme Court of the United States made clear that administrative law rules apply to tax guidance like they do to other federal agency guidance. Since Mayo, the Supreme Court and other courts have provided further guidance—both in the tax...
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Special IRS Team Working to Identify Emerging “Abusive Transactions”
By Kevin Spencer and McDermott Will & Emery on Sep 7, 2022
Posted In IRS Audits, IRS Guidance
Earlier this year, the Internal Revenue Service (IRS) announced the creation of a new Joint Strategic Emerging Issues Team (JSEIT). The new initiative, announced at the New York University School of Professional Studies Tax Controversy Forum in June, brings together different agency divisions and organizations to identify and address emerging tax compliance issues. Various divisions,...
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IRS Announces Progress on Processing Tax Returns
By Kevin Spencer and McDermott Will & Emery on Aug 30, 2022
Posted In IRS Guidance, Tax Refunds
The phrase “it’s in the mail” is sometimes an excuse for one’s delinquency in filing tax returns. However, that is not necessarily the case for taxpayers who have submitted their individual tax returns during the COVID-19 pandemic. The impact of the pandemic on the Internal Revenue Service’s (IRS) ability to open mail and process returns...
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IRS Provides Tax Penalty Relief for Certain Late Filed Returns
By Kevin Spencer and McDermott Will & Emery on Aug 26, 2022
Posted In IRS Guidance, Tax Refunds
In Notice 2022-36, the Internal Revenue Service (IRS) announced relief for taxpayers who failed to file certain tax and information returns with respect to tax years 2019 and 2020. The relief, which will be automatic, is provided if taxpayers file the missing forms by September 30, 2022. Once filed, the penalties will be waived or...
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Tax Court Relaxes COVID-19 Protocols
By Kevin Spencer, Robert Levin and McDermott Will & Emery on Aug 25, 2022
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
Courts have been relaxing their COVID-19 protocols over the past several months, and on August 23, 2022, the US Tax Court announced its latest position. In Administrative Order No. 2022-01, the Tax Court detailed new protocols for entry into the Washington, DC, courthouse, as well as in-person proceedings at all the locations in which it...
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Courts Outline Boundaries of the Anti-Injunction Act Post-CIC Services
By Kevin Spencer, Sarah M. Raben and McDermott Will & Emery on Aug 23, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, Trial Courts
Since the Supreme Court of the United States’ decision in CIC Servs., LLC v. IRS was issued in May 2021, courts have grappled with how to apply the Anti-Injunction Act (AIA) in other contexts. The US Court of Appeals for the Eleventh Circuit recently affirmed the dismissal of a lawsuit under the AIA in Hancock...
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It’s Official: President Biden Signs the Inflation Reduction Act into Law, IRS to Receive Increased Funding
By Kevin Spencer and McDermott Will & Emery on Aug 17, 2022
Posted In IRS Audits, IRS Guidance, Tax Reform
On August 16, 2022, US President Joe Biden signed into law the Inflation Reduction Act of 2022 (Act). A press release from the White House touts the Act as one that will “lower the costs for families, combat the climate crisis, reduce the deficit, and finally ask for the largest corporations to pay their fair...
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Huge Win for Refined Coal: DC Appeals Court Permits Tax Credits
By Kevin Spencer and McDermott Will & Emery on Aug 16, 2022
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
On August 5, 2022, the US Court of Appeals for the District of Columbia Circuit upheld the US Tax Court’s bench opinion in favor of partners and investors in a refined coal business. The Internal Revenue Service (IRS) has consistently fought taxpayers’ attempts to claim a tax credit for refining coal despite a clear congressional...
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Is the IRS Finally Receiving Increased Funding?
By Kevin Spencer and McDermott Will & Emery on Jul 28, 2022
Posted In IRS Audits, IRS Guidance, Tax Refunds
After months of back and forth, it appears that additional funding is on its way to the Internal Revenue Service (IRS). Senate Majority Leader Chuck Schumer (D-NY) released a statement yesterday on his agreement with Senator Joe Manchin (D-WV) on the FY2022 Budget Reconciliation legislation and plans to hold a vote in the US Senate...
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IRS Continues Hiring Trend; Looks to Add over 400 Revenue Agents in the SB/SE Division
By Kevin Spencer, Evan Walters and McDermott Will & Emery on Jul 18, 2022
Posted In IRS Guidance
The Internal Revenue Service (IRS) recently announced that it will hire 470 new revenue agents into the Small Business Self Employed (SB/SE) division. This effort is part of a larger IRS staffing initiative, following a January 2022 announcement that the IRS plans to hire 200 lawyers to assist with litigation efforts, a March 2022 announcement...
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