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.
Types of Tax Court Opinions and Their Precedential Effect (Updated)
By Kevin Spencer and McDermott Will & Emery on Dec 20, 2021
Posted In Court Procedure Matters, Trial Courts
At the end of 2016 we posted “Types of Tax Court Opinions and Their Precedential Effect” and added that document to the Resources tab on the blog. We recently updated this resource and, below, we’ve also provided the updated text. Most tax cases are decided by the US Tax Court, which issues two categories of...
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Omitted Subpart F and GILTI Income May Be a Statute of Limitations Trap for the Unwary
By Kevin Spencer and McDermott Will & Emery on Dec 17, 2021
Posted In IRS Guidance, Tax Reform
Taxpayers large and small desire closure with respect to tax reporting positions. This can occur in several ways, one of which is the closing of the limitations period for assessing additional tax. In this article published in the November-December 2021 issue of the International Tax Journal, McDermott Partners Andrew R. Roberson and Kevin Spencer discuss...
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An Overview of IRS Organization and Operations
By Kevin Spencer and McDermott Will & Emery on Dec 16, 2021
Posted In IRS Guidance
McDermott’s Federal Tax Controversy Practice Group focuses on representing taxpayers in tax disputes with the Internal Revenue Service (IRS) in IRS examinations and IRS administrative appeals as well as litigation in federal trial and appellate courts. In resolving such disputes, it is helpful for taxpayers (and tax practitioners) to understand how the IRS operates as...
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Tax Court Orders Are Searchable (Again)
By Kevin Spencer and McDermott Will & Emery on Dec 15, 2021
Posted In Trial Courts
In late 2020, the US Tax Court transitioned to a new case management system, DAWSON (Docket Access Within a Secure Online Network), which was named after the late Judge Howard A. Dawson, Jr.. We previously discussed DAWSON here and here. Over the past year, the Tax Court has made improvements to DAWSON in order to...
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Tax Court Selects Two New STJs
By Kevin Spencer and McDermott Will & Emery on Dec 8, 2021
Posted In Trial Courts
On December 6, 2021, the US Tax Court announced that Adam B. Landy and Eunkyong Choi have each been selected to serve as Special Trial Judges (STJs). They join the existing members of the Tax Court, which include four other STJs, 17 presidentially appointed Judges, and 10 Senior Judges serving on recall. STJ Landy was...
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Special Trial Judge Receives Tax Court’s Highest Award
By Kevin Spencer and McDermott Will & Emery on Nov 23, 2021
Posted In Trial Courts, Uncategorized
On November 21, 2021, the US Tax Court announced that Special Trial Judge Daniel A. Guy, Jr., received the J. Edgar Murdock Award for his distinguished service to the Tax Court. The Murdock Award commemorates Judge John Edgar Murdock, who served on the Tax Court from 1926 to 1968 and has been described as probably...
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IRS Announces Nonacquiescence in Mayo Tax Regulation Invalidity Holding
By Kevin Spencer and McDermott Will & Emery on Nov 22, 2021
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Tax Reform, Trial Courts
We previously wrote here and here about decisions made by the District Court of Minnesota and the US Court of Appeals for the Eighth Circuit in Mayo Clinic v. United States regarding challenges to the validity of certain Treasury Regulations promulgated under Internal Revenue Code (Code) Section 170. In that case, the Eighth Circuit held...
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IRS Provides Guidance to LB&I Examiners on Requesting Participation in Appeals Conferences
By Kevin Spencer and McDermott Will & Emery on Nov 12, 2021
Posted In Alternative Dispute Resolution, IRS Appeals, IRS Guidance, Settlements
We recently covered the Appeals Team Case Leader Conferencing Initiative: Summary of Findings and Next Steps (Appeals Summary) in relation to the participation of Large Business & International (LB&I) exam teams and Internal Revenue Service (IRS) Chief Counsel attorneys in conferences before the IRS Independent Office of Appeals (IRS Appeals). As discussed, the Appeals Summary...
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IRS Audit Update: Communicating Via Video Meetings and Secure Messaging
By Kevin Spencer and McDermott Will & Emery on Nov 5, 2021
Posted In IRS Audits
The traditional audit experience for taxpayers large and small has, like many things, been impacted by COVID-19. Taxpayers and the Internal Revenue Service (IRS) have been forced to navigate audits in a remote environment, causing issues related to exchanging documents, engaging in discussions and even filing tax returns and other documents. The IRS has worked...
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Contracting in Anticipation of Tax Reform—Can a Tax Transaction Really Be Rescinded?
By Kevin Spencer and McDermott Will & Emery on Oct 29, 2021
Posted In Tax Reform
Tax reform is on the horizon. It’s in the press every day, but until US Congress can get together and make a final decision, it’s all conjecture. So what can taxpayers do to prepare for the inevitable? One idea is to enter into a transaction now with the expectation that certain tax provisions will be...
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