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.
What Happens At Exam, Stays At Exam!
By Kevin Spencer and Le Chen on Apr 25, 2019
Posted In Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Trial Courts, Uncategorized
A recent case decided by the US Tax Court reminds us that when you litigate a case in Tax Court, what happened during the Internal Revenue Service (IRS) examination and Appeals bears very little relevance (if any) once you get to court. Generally, Tax Court’s proceedings are de novo, and the court looks solely to...
Continue Reading
Seventh Circuit Upholds Lien Notice despite Incorrect Name
By Kevin Spencer and Macdonald Norman on Apr 23, 2019
Posted In Appellate Courts, IRS Guidance, Trial Courts, Uncategorized
When you do not pay your taxes, the Internal Revenue Service (IRS) has the power to file a “lien” on your property under Internal Revenue Code section 6321. The lien attaches “upon all property and rights to property, whether real or personal, belonging to such person.” Practically, this means that the IRS is giving notice...
Continue Reading
Ninth Circuit Allows IRS to Overrule Common-Law Mailbox Rule
By Kevin Spencer and McDermott Will & Emery on Apr 19, 2019
Posted In Appellate Courts, IRS Guidance, Tax Refunds, Trial Courts, Uncategorized
Most tax professionals are aware of the common-law “mailbox rule,” which provides that proof of proper mailing creates a rebuttable presumption that the document was physically delivered to the addressee. Internal Revenue Code (Code) section 7502 was enacted to codify the mailbox rule for tax purposes. Thus, for documents received after the applicable deadline, the...
Continue Reading
IRS Announces More LB&I Campaigns!
By K. Christy Vouri-Misso, Kevin Spencer and McDermott Will & Emery on Apr 18, 2019
Posted In IRS Audits, IRS Guidance, Uncategorized
The Internal Revenue Service (IRS) Large Business and International (LB&I) Division continues to churn out new audit “campaigns.” For our prior coverage, please click here. The most recent set of campaigns were announced on April 16, 2019, bringing the grand total to 53 campaigns since the program’s initial release on January 13, 2017. The IRS...
Continue Reading
Second Circuit Weighs in on Tax Court’s Refund Jurisdiction
By McDermott Will & Emery, Kevin Spencer and McDermott Will & Emery on Apr 16, 2019
Posted In Appellate Courts, Tax Reform, Tax Refunds, Trial Courts, Uncategorized
Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s holding in Borenstein that the court lacked jurisdiction to order a refund of an undisputed overpayment made by the taxpayer. The case, which...
Continue Reading
Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law
By Kevin Spencer and Le Chen on Apr 11, 2019
Posted In Court Procedure Matters, Tax Reform, Trial Courts, Uncategorized
Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these incentives are taxable income under federal income tax law. Internal Revenue Code (IRC) section 118, as amended by the Tax Cuts and Jobs Act, P.L. 115-97, provides that “[i]n the case...
Continue Reading
NTA Nina Olson Announces Upcoming Retirement
By Kevin Spencer and McDermott Will & Emery on Mar 1, 2019
Posted In IRS Guidance, Uncategorized
We have written in the past about the Taxpayer Advocate Service (TAS), which is an independent organization within the Internal Revenue Service (IRS) whose job is to ensure that every taxpayer is treated fairly and knows and understands taxpayer rights. For the past 18 years, Nina Olson has been the National Taxpayer Advocate (NTA) –...
Continue Reading
IRS LB&I Division Announces Its New Year’s Resolutions
By McDermott Will & Emery, Kevin Spencer and McDermott Will & Emery on Feb 6, 2019
Posted In IRS Audits, IRS Guidance, Tax Reform, Uncategorized
Each New Year, many of us look back on the previous year’s activities, and determine what we want to accomplish in the coming year – lose weight, start exercising, read more tax articles, etc. The Internal Revenue Service (IRS) Large Business & International (LB&I) Division memorialized its New Year’s resolutions for 2019 in Publication 5319....
Continue Reading
Desmond Renominated as Chief Counsel
By Kevin Spencer and McDermott Will & Emery on Feb 5, 2019
Posted In IRS Appeals, IRS Audits, IRS Guidance, Trial Courts, Uncategorized
On March 2, 2018, President Trump nominated Michael Desmond to be the Chief Counsel of the Internal Revenue Service (IRS). Unfortunately, the Senate did not get around to confirming him. On January 16, 2019, President Trump renominated Mr. Desmond, and the US Senate Committee on Finance has scheduled a hearing for February 5th to consider...
Continue Reading
IRS Releases Practice Units on Permanent Establishments
By K. Christy Vouri-Misso and Kevin Spencer on Jan 31, 2019
Posted In IRS Audits, IRS Guidance, Uncategorized
On January 29 and 30, 2019, the Internal Revenue Service’s Large Business and International (LB&I) division released new Practice Units on Permanent Establishments, which can be found here and here. Permanent Establishments create taxing nexus for foreign businesses doing business in the United States and for those who have “effectively connected income.” The Practice Units...
Continue Reading
