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.
Will the Supreme Court Rule on Whirlpool’s Subpart F Income Case?
By Kevin Spencer and McDermott Will & Emery on Jul 6, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Trial Courts
A war is currently waging in the tax world over when courts should give deference to the US Department of the Treasury’s regulations. (We have written extensively on this subject here and here.) However, another potential war looms: Can courts disregard validly promulgated regulations relied on by taxpayers in favor of their own statutory interpretation?...
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The “Major Questions Doctrine”: Another Tool to Challenge Tax Regulations?
By Kevin Spencer and McDermott Will & Emery on Jul 1, 2022
Posted In Court Procedure Matters, State Controversy
Debates have raged in recent years over the future of Chevron deference, particularly given the change in the makeup and views of the Supreme Court of the United States. We have written extensively on Chevron deference in the past (see here, here and here, for example). Although the Court has not addressed the continuing viability...
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Judge Kathleen Kerrigan Begins Term as Tax Court’s Chief Judge
By Kevin Spencer and McDermott Will & Emery on Jun 3, 2022
Posted In Court Procedure Matters, Trial Courts
On June 1, 2022, Judge Kathleen Kerrigan began her two-year term as Chief Judge of the US Tax Court. Her election as Chief Judge was announced earlier this year and covered on the blog here. Chief Judge Kerrigan replaces Judge Maurice B. Foley, who served as Chief Judge from June 1, 2018, through May 31,...
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IRS Appeals Acknowledges Massive Backlog of Cases, Shares Plan to Catch Up
By Kevin Spencer and McDermott Will & Emery on May 24, 2022
Posted In IRS Appeals, IRS Guidance, Settlements
In a memorandum dated April 19, 2022, the Internal Revenue Service’s (IRS) Independent Office of Appeals (IRS Appeals) acknowledged that it has a large backlog of cases that is slowing down the process of resolving cases with taxpayers. In the memorandum, IRS Appeals details its multipoint plan to get back on track. Apparently, there is...
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A Look at the Tax Court’s Congressional Budget Justification
By Kevin Spencer and McDermott Will & Emery on Apr 27, 2022
Posted In Court Procedure Matters, Trial Courts
We frequently write about developments at the US Tax Court, including noteworthy cases, administrative matters, and the status of presidentially appointed Judges and court-appointed Special Trial Judges. One item we have not discussed in the past is the Tax Court’s “Reports & Statistics,” which is available here. The Reports & Statistics page currently contains two...
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Tax Court Special Trial Judge Daniel A. Guy Retires
By Kevin Spencer and McDermott Will & Emery on Apr 12, 2022
Posted In Court Procedure Matters, Trial Courts
On April 1, 2022, the US Tax Court announced that Special Trial Judge (STJ) Daniel A. Guy has retired, effective March 31, 2022. STJ Guy served the Tax Court in various roles for more than 30 years, the last 10 in the capacity of STJ. He was recently honored with the J. Edgar Murdock Award...
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Tax Court Proposes New Rules of Practice and Procedure
By Kevin Spencer and McDermott Will & Emery on Mar 31, 2022
Posted In Appellate Courts, Court Procedure Matters, Tax Reform, Trial Courts
On March 23, 2022, the US Tax Court announced new proposed rules for practicing before it. The Court proposed three new rules, amendments to existing rules and changes to conform the existing rules to various forms. The proposed changes also reflect the Court’s move toward conformity with the Federal Rules of Civil Procedure. OVERVIEW OF...
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An Update on Section 6751 Penalties
By Kevin Spencer and McDermott Will & Emery on Mar 23, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Trial Courts
Tax penalties are always a hot topic here. The Internal Revenue Service (IRS) has a large arsenal when it comes to grounds for asserting penalties on income tax deficiencies, ranging from the common 20% penalty under Internal Revenue Code (Code) Section 6662(a) to higher penalties ranging from 40% (gross valuation or basis misstatements and economic...
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IRS Continues Focus on Hiring and Modernization of Technology
By Kevin Spencer and McDermott Will & Emery on Mar 17, 2022
Posted In IRS Guidance
We previously discussed the Internal Revenue Service’s (IRS) efforts to adjust to a remote environment by offering video meetings and secure messaging systems in order to maintain an efficient audit process. We also previously shared the IRS Office of Chief Counsel’s plan to hire up to 200 additional lawyers to assist with litigation matters. On...
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Former Tax Court Judge Gerber Passes Away
By Kevin Spencer and McDermott Will & Emery on Mar 9, 2022
Posted In Trial Courts, Uncategorized
The US Tax Court announced that former Judge Joel Gerber passed away on March 4, 2022. Judge Gerber retired from the Tax Court on July 16, 2020. Prior to his appointment to the Tax Court, Judge Gerber spent several years working for the Internal Revenue Service (IRS) in several cities around the country, including as...
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