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.
LB&I Announces Five New Campaigns
By Kevin Spencer, McDermott Will & Emery and McDermott Will & Emery on Sep 17, 2018
Posted In IRS Guidance, Transfer Pricing Resource, Uncategorized
On September 10, 2018, the Internal Revenue Service (IRS) Large Business and International (LB&I) Division announced five new audit “campaigns.” These new campaigns follow: (1) the initial 13 campaigns announced on January 31, 2017; (2) followed by 11 campaigns announced on November 3, 2017; (3) five campaigns announced on March 13, 2018; six campaigns announced...
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Senate Confirms Rettig as Next IRS Commissioner; Desmond Next?
By Kevin Spencer and McDermott Will & Emery on Sep 13, 2018
Posted In IRS Audits, Tax Reform, Trial Courts, Uncategorized
On September 12, 2018, the Senate confirmed, by a vote of 64-33, Charles P. Rettig to be Commissioner of the Internal Revenue for the term expiring November 12, 2022. We previously discussed the nomination of Mr. Rettig and his background here. The IRS Commissioner presides over the United States’ tax system and is responsible for...
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President Trump to Nominate Greaves to Tax Court; Senate Confirms Copeland and Urda
By Kevin Spencer and McDermott Will & Emery on Aug 29, 2018
Posted In Trial Courts, Uncategorized
On August 27, 2018, President Trump announced his intent to nominate Mr. Travis A. Greaves to serve as a judge on the United States Tax Court (Tax Court). This marks the fifth new person that President Trump has nominated to the Tax Court since becoming president, joining Elizabeth Copeland, Patrick Urda, Courtney Dunbar Jones and...
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IRS Announces That CAP Will Continue
By Kevin Spencer and McDermott Will & Emery on Aug 28, 2018
Posted In Alternative Dispute Resolution, IRS Appeals, IRS Audits, IRS Guidance, Settlements, Tax Refunds, Transfer Pricing Resource, Uncategorized
On August 27, 2018, the Internal Revenue Service (IRS) announced that the Compliance Assurance Process (CAP) program will continue, with some modifications. As we previously discussed, the IRS began an assessment of the CAP program in August 2016 to determine if any recalibration was needed. CAP is an IRS program that seeks to identify and...
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Alta Wind: Federal Circuit Reverses Trial Court and Kicks Case Back to Answer Primary Issue
By Kevin Spencer and Philip Tingle on Aug 6, 2018
Posted In Appellate Courts, Court Procedure Matters, Transfer Pricing Resource, Trial Courts, Uncategorized
On July 27, 2018, the US Court of Appeals for the Federal Circuit in Alta Wind v. United States, reversed and remanded what had been a resounding victory for renewable energy. The US Court of Federal Claims had ruled that the plaintiff was entitled to claim a Section 1603 cash grant on the total amount...
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Supreme Court Justice Kennedy Retires in Wake of Wayfair
By Kevin Hall and Kevin Spencer on Jun 28, 2018
Posted In Appellate Courts, Court Procedure Matters, Trial Courts, Uncategorized
On June 27, Supreme Court Justice Anthony Kennedy announced his retirement, effective July 31, 2018. This announcement follows last week’s 5-4 decision in South Dakota v. Wayfair, authored by Justice Kennedy, which reversed the physical presence requirement originally established in National Bellas Hess and reaffirmed in Quill. Other important tax (and tax-related) cases have decided...
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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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