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.
Tracking Tax Guidance and Court Cases
By Kevin Spencer and McDermott Will & Emery on Jul 14, 2017
Posted In Appellate Courts, IRS Guidance, Trial Courts, Uncategorized
Oftentimes, taxpayers rely on various authorities in planning transactions and reporting them for tax purposes, as well as defending them during an Internal Revenue Service (IRS) audit, appeals or in litigation. These sources include authorities like the Internal Revenue Code, legislative history and other legislative materials, Treasury regulations and other IRS published guidance (e.g., revenue...
Continue Reading
Are You Required to Disclose Supporting Legal Authorities During Discovery?
By Kevin Spencer and McDermott Will & Emery on Jun 30, 2017
Posted In IRS Audits, Transfer Pricing Resource, Trial Courts, Uncategorized
Discovery in tax litigation can take many different forms, including informal discovery requests (in the US Tax Court), request for admissions, interrogatories and depositions. In addition to obtaining facts, litigants frequently want to know the legal authorities on which the other side intends to rely. Over the years, we have seen numerous requests, both during...
Continue Reading
IRS Funding Woes Likely To Continue
By Kevin Spencer and McDermott Will & Emery on Jun 29, 2017
Posted In IRS Appeals, IRS Audits, Uncategorized
The House Appropriations Committee (HAC) yesterday released the fiscal 2018 Financial Services and General Government Appropriations bill, which sets forth proposed annual funding for the Treasury Department, the Judiciary, the Small Business Administration, the Securities and Exchange Commission, and other related agencies. The proposal will be considered in the subcommittee today. For text of the...
Continue Reading
The Bruins Score! Court Rules Away from Home Meals Are 100 Percent Deductible
By Kevin Spencer and Ruth Wimer on Jun 28, 2017
Posted In Court Procedure Matters, Trial Courts, Uncategorized
In a surprising decision, the US Tax Court (Tax Court) concluded that the pregame away-city meals provided to the Boston Bruins hockey team was not subject to the 50 percent deduction disallowance on the basis that the meals were both for the “convenience of the employer” and were provided at an “employer operated eating facility.”...
Continue Reading
ABA Section of Taxation Response to Recent Changes to IRS Appeals
By Kevin Spencer and McDermott Will & Emery on May 10, 2017
Posted In IRS Appeals, Uncategorized
We have covered on several occasions the changes in the past year to the IRS Appeals process. See here, here, here, here and here. The reactions from taxpayers and practitioners to the recent changes has, for the most part, been negative. On May 9, 2017, the American Bar Association Section of Taxation provided comments to the...
Continue Reading
The IRS’s Assault on Section 199 (Computer Software) Doesn’t Compute
By Jean A. Pawlow, Kevin Spencer and Robin L. Greenhouse on Apr 24, 2017
Posted In Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Trial Courts, Uncategorized
Internal Revenue Code Section 199 permits taxpayers to claim a 9 percent deduction related to the costs to develop software within the U.S. The relevant regulations and their interpretation, however, place substantial restrictions on claiming the benefit. Moreover, the regulations and the government’s position haven’t kept up with the technological advances in computer software. Before claiming...
Continue Reading
Fast Track Settlement Now For SB/SE Taxpayers
By Kevin Spencer and McDermott Will & Emery on Mar 20, 2017
Posted In Alternative Dispute Resolution, IRS Appeals, IRS Audits, IRS Guidance, Settlements, Uncategorized
Today, the Internal Revenue Service (IRS) released Revenue Procedure 2017-25 extending the Fast Track Settlement (FTS) program to Small Business / Self Employed (SB/SE) taxpayers. The IRS’s SB/SE group serves individuals filing Form 1040 (US Individual Income Tax Return), Schedules C, E, F or Form 2106 (Employee Business Expenses), and businesses with assets under $10...
Continue Reading
Understanding LB&I “Campaigns”
By Kevin Spencer and Robin L. Greenhouse on Mar 8, 2017
Posted In IRS Audits, IRS Guidance, Uncategorized
On March 3, 2017, KPMG and the Internal Revenue Service (IRS) held a joint webcast presentation regarding the Large Business & International’s (LB&I) new “Campaign” examination process. The IRS speakers for the presentation were Tina Meaux (Assistant Deputy Commissioner Compliance Integration) and Kathy Robbins, Director (Enterprise Activities Practice Area). On February 1, 2017, we blogged...
Continue Reading
Giving Back – Providing Pro Bono Tax Assistance
By Kevin Spencer, McDermott Will & Emery and McDermott Will & Emery on Feb 23, 2017
Posted In Trial Courts, Uncategorized
Here at McDermott, we value giving back to the community through pro bono efforts. In particular, we provide substantial assistance in pro bono tax cases to low-income individuals through our relationships with low-income taxpayer clinics throughout the country. Over the years, we have settled dozens of cases for low-income taxpayers in docketed tax cases and...
Continue Reading
Should Taxpayers File Amicus Briefs in Tax Court Cases?
By Kevin Spencer and McDermott Will & Emery on Feb 15, 2017
Posted In Appellate Courts, Court Procedure Matters, Trial Courts, Uncategorized
Amicus–or “friend of the court”–briefs are not uncommon in Supreme Court and appellate court cases. The purpose of an amicus brief is generally to provide assistance to the court by presenting additional arguments either in support or opposition of one of the litigant’s positions. Amicus briefs should not rehash the same arguments presented by one...
Continue Reading
