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.
Don’t File Fraudulent Returns Because Amending Them Will Not Help
By Kevin Hall, Kevin Spencer and McDermott Will & Emery on Jun 22, 2018
Posted In Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized
The US Tax Court (Tax Court), in a short opinion, provided a reminder to taxpayers that penalties for filing fraudulent returns cannot be avoided by subsequently filing amended returns. In Gaskin v. Commissioner, TC Memo 2018-89, the taxpayer admitted his original returns were fraudulent. While under criminal investigation, he attempted to cure the fraudulent filings...
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LB&I Announces Six New Campaigns
By Kevin Spencer and McDermott Will & Emery on May 22, 2018
Posted In IRS Guidance, Tax Reform, Uncategorized
On May 21, 2018, the Internal Revenue Service (IRS) Large Business and International Division (LB&I) announced the identification and selection of six new campaigns. These new campaigns follow the initial 13 campaigns announced on January 31, 2017, followed by 11 campaigns announced on November 3, 2017, and 5 campaigns announced on March 13, 2018.
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SOL and the 1603 Cash Grant – File Now or Forever Hold Your Peace
By Kevin Spencer, Natalie Colvin and Philip Tingle on May 10, 2018
Posted In Appellate Courts, Court Procedure Matters, Tax Refunds, Uncategorized
Taxpayers are running out of time to file refund claims against the government. If the government reduced or denied your Section 1603 cash grant, you can file suit in the Court of Federal Claims against the government to reclaim your lost grant money. Don’t worry, you will not be alone. There are numerous taxpayers lining...
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Tax Court Judge Holmes Reappointed
By Kevin Spencer and McDermott Will & Emery on Apr 25, 2018
Posted In Court Procedure Matters, Trial Courts, Uncategorized
In a press release on April 24, 2018, the White House stated that President Trump has reappointed Tax Court Judge Mark Holmes for a second 15-year term. Judge Holmes was originally appointed by President George W. Bush on June 30, 2003, for a term ending June 29, 2018. Instead of seeking “senior status” on the...
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National Taxpayer Advocate Reminds Congress of IRS Deficiencies
By Kevin Spencer and McDermott Will & Emery on Apr 18, 2018
Posted In IRS Appeals, IRS Guidance, Uncategorized
On April 17, 2018, the Taxpayer Advocate, Nina E. Olson, testified before a Congressional Oversight Committee regarding on-going challenges to the administration of an efficient and effective tax system. Ms. Olson runs the Taxpayer Advocate Service (TAS), an independent office within the Internal Revenue Service (IRS). The Taxpayer Advocate is appointed by and reports directly to...
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Corporate Tax Newsletter: Are Changes Looming Over Tax Court’s Procedure Rules?
By Kevin Spencer and McDermott Will & Emery on Apr 16, 2018
Posted In Court Procedure Matters, Trial Courts, Uncategorized
Our recent post on potential changes to the Tax Court’s procedure rules has been republished in the Corporate Tax Newsletter – USA by The International Law Office. See here for the article.
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Are Changes Looming over the Tax Court’s Procedure Rules?
By Kevin Spencer and McDermott Will & Emery on Apr 3, 2018
Posted In Court Procedure Matters, Trial Courts, Uncategorized
Tax controversy practitioners are undoubtedly aware of the gradual movement over the years to conform certain Tax Court procedure rules (Tax Court Rules) to those of the Federal Rules of Civil Procedure. In many ways, this makes sense to ensure uniformity of tax cases regardless of whether a taxpayer litigates his tax dispute in a...
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IRS Funding Woes Realized? Audit Rate at 15-Year Low!
By Kevin Spencer and McDermott Will & Emery on Mar 30, 2018
Posted In IRS Appeals, IRS Audits, IRS Guidance, Settlements, Tax Reform, Uncategorized
A shrinking Internal Revenue Budget (IRS) budget has meant that fewer agents are available to make sure that the tax laws are being enforced. We have reported previously about how Congress has decreased the IRS’s budget. In 2017, the audit rate fell to its lowest levels in 15 years because of a shrinking IRS budget and...
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Law360: US District Court To French Tax Authorities: Pas De Probleme
By Kevin Spencer and Robin L. Greenhouse on Mar 15, 2018
Posted In Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized
Robin Greenhouse and Kevin Spencer recently authored, “US District Court To French Tax Authorities: Pas De Probleme” for Law360. The article discusses a case involving IRS summons and taxpayers’ rights in context of the US-France Treaty. Read the full coverage on Law360.
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More Changes to IRS Appeals’ Practices?
By Kevin Spencer and McDermott Will & Emery on Mar 12, 2018
Posted In IRS Appeals, IRS Guidance, Uncategorized
We have previously commented on changes at the Internal Revenue Service (IRS) Appeals Division, including: (1) the allowance of Appeals to invite representatives from the IRS Examination Division (Exam) and IRS Office of Chief Counsel to the Appeals conference, (2) the limitations on in-person conferences, and (3) the use of “virtual” conferences. IRS Extends Permanent...
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