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.
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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Does Latest IRS Guidance Signal New Firm Stance on Research Credit Refund Claims?
By Kevin Spencer and McDermott Will & Emery on Oct 19, 2021
Posted In IRS Guidance, Tax Refunds
On October 15, 2021, the Internal Revenue Service (IRS) issued a press release related to required information for valid research credit refund claims. The press release contains a link to a memorandum by two IRS employees, which will be used to evaluate such claims, and states that there will be a grace period (until January...
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IRS Provides Guidance on Reliance of FAQs for Penalty Protection Purposes
By Kevin Spencer and McDermott Will & Emery on Oct 18, 2021
Posted In IRS Guidance
On October 15, 2021, the Internal Revenue Service (IRS) issued a news release and fact sheet for IRS Frequently Asked Questions (FAQs), which are typically posted on the IRS’s website. The purpose of the fact sheet is to confirm and explain the extent to which FAQs can be relied upon for purposes of avoiding civil...
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Supreme Court Grants Certiorari in One Tax Case, Denies it in Several Others
By Kevin Spencer and McDermott Will & Emery on Oct 6, 2021
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
Historically, the Supreme Court of the United States rarely grants petitions for certiorari in tax cases, and it appears this trend continues in the current term. On September 30, 2021, the Supreme Court granted the petition for certiorari in Boechler, P.C. v. Commissioner. The case presents the question of whether Internal Revenue Code Section 6330(d)(1),...
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District Court Broadly Interprets Informal Claim Doctrine
By Kevin Spencer and McDermott Will & Emery on Oct 5, 2021
Posted In Court Procedure Matters, Tax Refunds, Trial Courts
Internal Revenue Code (Code) section 7803(a)(3)(C) provides that taxpayers have “the right to pay no more than the correct amount of tax.” However, there are two relevant considerations to this “right.” First, the Internal Revenue Service (IRS) must take the appropriate steps before it can assess and collect any amount of tax beyond that reported...
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