Kevin Spencer

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.

Firm/Organization: McDermott Will & Emery

Blogs: Alcohol Law Advisor, Corporate Deal Source, Employee Benefits Blog, Energy Business Law, Tax Controversy 360

Latest Articles

Tax Controversy 360

Taxpayers Should Prepare for the Next Penalty Battleground

By Andrew R. Roberson, Kevin Spencer & Evan Walters on May 31, 2019

The IRS is using a new tool from its arsenal to enforce compliance for tax refund and credit claims: the Internal Revenue Code Section 6676 penalty. Taxpayers and their advisers need to be aware of the mechanics of this penalty and how best to avoid it being sustained. Andrew R. Roberson, Kevin Spencer and Evan Walters authored a comprehensive article on IRC Section 6676. They discuss: The origins of IRC Section 6676 How to contest…

Tax Controversy 360

Tax Court Announces Limited Entries of Appearance

By Emily Mussio, Andrew R. Roberson & Kevin Spencer on May 29, 2019

The concept of limited scope representation is not a new one in the legal arena. Rule 1.2(c) of the ABA Model Rules of Professional Conduct provides that “A lawyer may limit the scope of the representation if the limitation is reasonable under the circumstances and the client gives informed consent.” This rule has been broadly embraced by states. The idea of limited representation in Tax Court cases has been floating around for years. It has…

Tax Controversy 360

A Notice of Deficiency Is Not Set in Stone

By Le Chen & Kevin Spencer on May 28, 2019

A recent case decided by the United States Court of Appeals of the Tenth Circuit reminds taxpayers to be aware that the Internal Revenue Service (IRS) is not necessarily locked in to the positions and arguments stated in the Notice of Deficiency. In particular, the IRS is allowed to revise penalty determinations, or to make penalty determinations for the first time, during litigation in the Tax Court, notwithstanding any arguably inconsistent determination in the Notice…

Tax Controversy 360

What Happens At Exam, Stays At Exam!

By Le Chen, Andrew R. Roberson & Kevin Spencer on April 25, 2019

A recent case decided by the US Tax Court reminds us that when you litigate a case in Tax Court, what happened during the Internal Revenue Service (IRS) examination and Appeals bears very little relevance (if any) once you get to court. Generally, Tax Court’s proceedings are de novo, and the court looks solely to the IRS’s position in the Notice of Deficiency (Notice). The Revenue Agent’s Report and other statements made by the IRS…

Tax Controversy 360

Seventh Circuit Upholds Lien Notice despite Incorrect Name

By Macdonald Norman, Andrew R. Roberson & Kevin Spencer on April 23, 2019

When you do not pay your taxes, the Internal Revenue Service (IRS) has the power to file a “lien” on your property under Internal Revenue Code section 6321. The lien attaches “upon all property and rights to property, whether real or personal, belonging to such person.” Practically, this means that the IRS is giving notice that you owe it money and its debt gets priority to most debts that occur after the lien notice is…

Tax Controversy 360

Ninth Circuit Allows IRS to Overrule Common-Law Mailbox Rule

By Andrew R. Roberson & Kevin Spencer on April 19, 2019

Most tax professionals are aware of the common-law “mailbox rule,” which provides that proof of proper mailing creates a rebuttable presumption that the document was physically delivered to the addressee. Internal Revenue Code (Code) section 7502 was enacted to codify the mailbox rule for tax purposes. Thus, for documents received after the applicable deadline, the document will be deemed to have been delivered on the date the document is postmarked. To protect taxpayers against a…

Tax Controversy 360

IRS Announces More LB&I Campaigns!

By Andrew R. Roberson, Kevin Spencer & K. Christy Vouri-Misso on April 18, 2019

The Internal Revenue Service (IRS) Large Business and International (LB&I) Division continues to churn out new audit “campaigns.” For our prior coverage, please click here. The most recent set of campaigns were announced on April 16, 2019, bringing the grand total to 53 campaigns since the program’s initial release on January 13, 2017. The IRS explains that the goal of the campaigns is to “improve return selection, identify issues representing a risk of non-compliance,…

Tax Controversy 360

Second Circuit Weighs in on Tax Court’s Refund Jurisdiction

By Denise M. Mudigere, Andrew R. Roberson & Kevin Spencer on April 16, 2019

Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s holding in Borenstein that the court lacked jurisdiction to order a refund of an undisputed overpayment made by the taxpayer. The case, which we discussed in a prior post, involved interpreting statutory provisions dealing with claims for a refund after a notice…

Tax Controversy 360

Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law

By Le Chen & Kevin Spencer on April 11, 2019

Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these incentives are taxable income under federal income tax law. Internal Revenue Code (IRC) section 118, as amended by the Tax Cuts and Jobs Act, P.L. 115-97, provides that “[i]n the case of a corporation, gross income does not include any contribution to the capital of the taxpayer….(b) For purposes of subsection…

Tax Controversy 360

NTA Nina Olson Announces Upcoming Retirement

By Andrew R. Roberson & Kevin Spencer on March 1, 2019

We have written in the past about the Taxpayer Advocate Service (TAS), which is an independent organization within the Internal Revenue Service (IRS) whose job is to ensure that every taxpayer is treated fairly and knows and understands taxpayer rights. For the past 18 years, Nina Olson has been the National Taxpayer Advocate (NTA) – the leader of TAS. Ms. Olson has been instrumental in protecting taxpayer rights, through her Annual Report to Congress and…

Kevin Spencer

Taxpayers Should Prepare for the Next Penalty Battleground

Tax Court Announces Limited Entries of Appearance

A Notice of Deficiency Is Not Set in Stone

What Happens At Exam, Stays At Exam!

Seventh Circuit Upholds Lien Notice despite Incorrect Name

Ninth Circuit Allows IRS to Overrule Common-Law Mailbox Rule

IRS Announces More LB&I Campaigns!

Second Circuit Weighs in on Tax Court’s Refund Jurisdiction

Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law

NTA Nina Olson Announces Upcoming Retirement

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