Kevin Spencer

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Kevin 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.

National Taxpayer Advocate’s Report Highlights Tough Times for Tax Administration

By and on Jan 18, 2022
Posted In Alternative Dispute Resolution, IRS Audits, IRS Guidance, Tax Reform, Tax Refunds

On January 12, 2022, the National Taxpayer Advocate released a report to US Congress concerning the state of tax administration in 2021. The report highlights the struggles the Internal Revenue Service (IRS) has been having in the wake of the COVID-19 pandemic, including how the IRS is substantially behind in processing returns, the breakdown of...

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Extending the Statute of Limitations for Assessing Federal Tax

By and on Jan 14, 2022
Posted In IRS Audits, Tax Reform, Tax Refunds

We previously provided an overview of the time limits imposed on the Internal Revenue Service (IRS) for assessing federal tax. The general rule is that the IRS must assess tax within three years from the later of the due date of the original tax return or the date it was filed. If the IRS does...

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Tax Court Opinions Are Searchable (Again)

By and on Dec 29, 2021
Posted In Court Procedure Matters, Trial Courts

The US Tax Court gave taxpayers and tax practitioners a belated Christmas gift when it announced that the Opinion search feature is back. This news comes on the heels of the Tax Court’s reintroduction of the Order search function earlier this month. The Opinion search function allows the public to search for specific cases by...

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Types of Tax Court Opinions and Their Precedential Effect (Updated)

By and on Dec 20, 2021
Posted In Court Procedure Matters, Trial Courts

At the end of 2016 we posted “Types of Tax Court Opinions and Their Precedential Effect” and added that document to the Resources tab on the blog. We recently updated this resource and, below, we’ve also provided the updated text. Most tax cases are decided by the US Tax Court, which issues two categories of...

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Omitted Subpart F and GILTI Income May Be a Statute of Limitations Trap for the Unwary

By and on Dec 17, 2021
Posted In IRS Guidance, Tax Reform

Taxpayers large and small desire closure with respect to tax reporting positions. This can occur in several ways, one of which is the closing of the limitations period for assessing additional tax. In this article published in the November-December 2021 issue of the International Tax Journal, McDermott Partners Andrew R. Roberson and Kevin Spencer discuss...

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An Overview of IRS Organization and Operations

By and on Dec 16, 2021
Posted In IRS Guidance

McDermott’s Federal Tax Controversy Practice Group focuses on representing taxpayers in tax disputes with the Internal Revenue Service (IRS) in IRS examinations and IRS administrative appeals as well as litigation in federal trial and appellate courts. In resolving such disputes, it is helpful for taxpayers (and tax practitioners) to understand how the IRS operates as...

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Tax Court Orders Are Searchable (Again)

By and on Dec 15, 2021
Posted In Trial Courts

In late 2020, the US Tax Court transitioned to a new case management system, DAWSON (Docket Access Within a Secure Online Network), which was named after the late Judge Howard A. Dawson, Jr.. We previously discussed DAWSON here and here. Over the past year, the Tax Court has made improvements to DAWSON in order to...

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Tax Court Selects Two New STJs

By and 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 and 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 and 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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