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.
Can the Government Sue for Tax Debts Outside Internal Revenue Code Procedures?
By Kevin Spencer, Edward L. Froelich and Evan Walters on Jul 21, 2023
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
On June 1, 2023, in United States v. Liberty Global, Inc., the US District Court for the District of Colorado held that the US Department of Justice (DOJ) can assert and seek judgment for federal income tax deficiencies using a common law right of action, bypassing the usual statutory tax deficiency procedures outlined in the Internal...
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Tax Court Says Pollution Control Systems Are Not Pilot Models, Rejects Tax Research Credits
By Kevin Spencer and Edward L. Froelich on Jul 14, 2023
Posted In Court Procedure Matters, Trial Courts
On July 6, 2023, the US Tax Court issued its decision in Betz v. Commissioner, T.C. Memo. 2023-84. Betz considers the application of the pilot model supply rule to expenses incurred by a designer (CPI[1]) of made-to-order air pollution control systems called oxidizers. At issue was approximately $500,000 of research and development tax credits pursuant...
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With the IRS, Mail Delivery Counts!
By Kevin Spencer and Evan Walters on Jun 29, 2023
Posted In Appellate Courts, Court Procedure Matters, Tax Refunds, Trial Courts
Over the years, case law has developed around when a mail delivery method is acceptable to prove that a tax filing was made. The US Court of Appeals for the Fourth Circuit’s recent decision in Pond v. United States[1] addresses how a taxpayer can prove delivery of a filing where the Internal Revenue Service (IRS)...
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IRS Reminds Taxpayers of Upcoming Deadline to File for 2019 Tax Refunds
By Kevin Spencer and Sarah M. Raben on Jun 9, 2023
Posted In IRS Guidance, Tax Refunds
The Internal Revenue Service (IRS) issued a news release reminding taxpayers to submit their 2019 income tax returns by July 17, 2023, to claim their refunds. Internal Revenue Code Section 6511 provides the period in which a taxpayer may request a refund or credit: Claim for credit or refund of an overpayment of any tax...
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President Biden Announces IRS Chief Counsel Nominee
By Kevin Spencer and Sarah M. Raben on Jun 6, 2023
Posted In Uncategorized
On June 2, 2023, US President Joe Biden announced that he has picked Marjorie Rollinson as the Internal Revenue Service (IRS) Chief Counsel, the top attorney position at the IRS. Rollinson has had a distinguished career in tax service, both in the public and private sectors, and would be the first woman to serve in...
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IRS Appeals Is Looking for Suggestions on Improving Conference Access
By Kevin Spencer and Sarah M. Raben on May 12, 2023
Posted In IRS Appeals, IRS Guidance
The Internal Revenue Service (IRS) has invited suggestions on improving conference options at the Independent Office of Appeals (IRS Appeals) for taxpayers and representatives who are not located near an IRS Appeals office. Specifically, IRS Appeals is inviting comments on: Revising or replacing the “circuit riding” policy in IRM 8.6.1.5.1.1 to expand opportunities for timely...
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IRS Updates Its List of Compliance Campaigns
By Kevin Spencer and Sarah M. Raben on Apr 28, 2023
Posted In IRS Audits, IRS Guidance
The Internal Revenue Service’s (IRS) Large Business and International (LB&I) Division updated its list of Active Campaigns, which includes more than 50 efforts to increase tax compliance. Each campaign identifies the practice area, lead executive, a point of contact and a description or purpose for the campaign. Notable campaigns include the Micro-Captive Insurance Campaign, Virtual...
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Tax Court Tells IRS It Cannot Assess or Collect Certain Tax Penalties
By Daniel J. Bell, Steven Hadjilogiou, Sarah M. Raben and Kevin Spencer on Apr 26, 2023
Posted In Court Procedure Matters, IRS Guidance, Tax Refunds, Trial Courts
On April 3, 2023, the US Tax Court issued its opinion in Farhy v. Commissioner, holding that the Internal Revenue Service (IRS) lacked the statutory authority to both assess tax penalties under Internal Revenue Code (Code) Section 6038(b) and collect said penalties via a levy against the taxpayer. The decision in Farhy is significant because the IRS regularly...
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IRS Proposes New Regulations to Settle Supervisory Approval of Penalties Requirements
By Kevin Spencer and Sarah M. Raben on Apr 14, 2023
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, IRS Guidance, Trial Courts
The Internal Revenue Service (IRS) has proposed regulations to clarify the rules regarding supervisory approval of federal civil tax penalties under IRC Section 6751(b). Since Chai v. Commissioner, there has been a substantial number of cases litigating issues involving supervisory approval of federal civil tax penalties. Back in September, we posted about the US Court of...
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Tax Court Rules That the IRS Cannot Assess or Collect Certain Tax Penalties
By Kevin Spencer, Daniel J. Bell and Steven Hadjilogiou on Apr 5, 2023
Posted In Court Procedure Matters, IRS Guidance, Tax Refunds, Trial Courts
On April 3, 2023, the US Tax Court issued its opinion in Farhy v. Commissioner, ruling that the Internal Revenue Service (IRS) could neither assess tax penalties under Internal Revenue Code (Code) Section 6038(b) against Alon Farhy nor collect those penalties via a levy. This is a significant development because the IRS automatically assesses these penalties on any late-filed Form...
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