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.
Supreme Court Justice Breyer Announces Upcoming Retirement—A Look Back at His Tax Opinion in Home Concrete
By Kevin Spencer and McDermott Will & Emery on Jan 31, 2022
Posted In Appellate Courts, Court Procedure Matters, Tax Reform, Trial Courts
On January 27, 2022, Supreme Court of the United States Justice Stephen Breyer formally announced his retirement, effective when the Supreme Court breaks for summer recess in June or July later this year—after his successor has been nominated and confirmed. Justice Breyer has served on the Supreme Court since 1994 and is the second-most senior...
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Revoking Your Power of Attorney Status
By Kevin Spencer and McDermott Will & Emery on Jan 28, 2022
Posted In IRS Audits, IRS Guidance
To represent a taxpayer before the Internal Revenue Service (IRS), you need a valid power of attorney (POA). This is accomplished by preparing and submitting a properly completed Form 2848, Power of Attorney and Declaration of Representative pursuant to the Instructions for Form 2848. At some point, the representation will end (or it ends for...
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IRS Chief Counsel Signals Increased Tax Enforcement
By Kevin Spencer, Jenny L. Johnson Ware and McDermott Will & Emery on Jan 27, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Trial Courts
The Internal Revenue Service (IRS) Chief Counsel is the chief legal advisor to the Commissioner of Internal Revenue on all matters pertaining to the interpretation, administration and enforcement of the Internal Revenue Laws. In this regard, the IRS Office of Chief Counsel is responsible for litigating cases in the US Tax Court. Such cases can...
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National Taxpayer Advocate’s Report Highlights Tough Times for Tax Administration
By Kevin Spencer and McDermott Will & Emery on Jan 18, 2022
Posted In Alternative Dispute Resolution, IRS Audits, IRS Guidance, Tax Reform, Tax Refunds
On January 12, 2022, the National Taxpayer Advocate released a report to US Congress concerning the state of tax administration in 2021. The report highlights the struggles the Internal Revenue Service (IRS) has been having in the wake of the COVID-19 pandemic, including how the IRS is substantially behind in processing returns, the breakdown of...
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Extending the Statute of Limitations for Assessing Federal Tax
By Kevin Spencer and McDermott Will & Emery on Jan 14, 2022
Posted In IRS Audits, Tax Reform, Tax Refunds
We previously provided an overview of the time limits imposed on the Internal Revenue Service (IRS) for assessing federal tax. The general rule is that the IRS must assess tax within three years from the later of the due date of the original tax return or the date it was filed. If the IRS does...
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Tax Court Opinions Are Searchable (Again)
By Kevin Spencer and McDermott Will & Emery on Dec 29, 2021
Posted In Court Procedure Matters, Trial Courts
The US Tax Court gave taxpayers and tax practitioners a belated Christmas gift when it announced that the Opinion search feature is back. This news comes on the heels of the Tax Court’s reintroduction of the Order search function earlier this month. The Opinion search function allows the public to search for specific cases by...
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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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