Kevin Spencer

Kevin Spencer

McDermott Will & Emery

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The IRS May Require Taxpayers to File Formal Refund Claims During an Audit

The Internal Revenue Service (IRS) has drafted new rules relating to the filing of informal refund claims during an examination. An informal refund claim is a request for a refund by the taxpayer either in a written form,...more

10/31/2014 - Audits IRS Tax Refunds

Focus on Tax Controversy - Fall 2014

Supreme Court to Hear Tax Injunction Act Case - On August 20, 2013, in Direct Marketing Association v. Brohl, the U.S. Court of Appeals for the Tenth Circuit held that the federal Tax Injunction Act (TIA) prohibited...more

10/2/2014 - Brohl Certiorari Direct Marketing Association Discovery Electronically Stored Information Meal and Entertainment Expenditures Predictive Coding SCOTUS Sports Tax Court Tax Injunction Act

Tax Court Approves Use of Predictive Coding During ESI Discovery

On September 17, 2014, the U.S. Tax Court issued its first opinion regarding the discovery of electronically stored information (ESI). In Dynamo Holdings, Ltd. vs. Commissioner, 143 T.C. No. 9 (Sept. 17, 2014), the Tax Court...more

9/27/2014 - Advisory Opinions Discovery Electronically Stored Information Predictive Coding Tax Court

Focus on Tax Controversy - Summer 2014

In This Issue: - Waiver of Privilege: Disturbing Trends - New Repair Regulations Affect All Taxpayers - Unclaimed Property – It Is Not a Tax, but It Can Feel Like One - Excerpt from Waiver of...more

6/24/2014 - Attorney-Client Privilege Income Taxes IRS Privilege Waivers Repairs Unclaimed Property

Ensuring Timely Filing with Private Delivery Services

Most of us are aware of the timely-mailed-timely-filed “mailbox rule” contained within the Internal Revenue Code. Most of us are probably also aware that a document mailed with a private delivery service may also qualify for...more

6/3/2014 - DHL Electronic Filing FedEx IRC IRS Mailbox Rule Tax Court UPS USPS

Choice of Forum in Federal Excise Tax Refund Cases

To challenge an administrative determination and assessment of federal excise tax, taxpayers in refund cases have a choice of two different federal courts to bring an action: the U.S. federal district court and the U.S....more

4/1/2014 - Excise Tax Forum Forum Selection Clause Tax Refunds

Second Circuit Disagrees with Claims Court and Denies Deduction for Contingent Dividend Liability

On August 1, 2013, the U.S. Court of Appeals for the Second Circuit held in New York Life Ins. Co. v. U.S., that the taxpayer’s liability for policyholder dividends was contingent, and therefore, was not deductible until the...more

8/12/2013 - Deductions Dividends Insureds Liability Life Insurance

IRS Denied Peek Behind the Curtain: District Court Protects Wells Fargo’s Tax Accrual Workpapers

In an important taxpayer victory, a Minnesota District Court ruled in favor of Wells Fargo, holding that the measurement and analysis of its uncertain tax positions was protected from disclosure by the work product privilege....more

6/12/2013 - Disclosure Requirements IRS Motions to Quash Summons Tax Accrual Workpapers Wells Fargo Work Product Privilege

Supreme Court Unanimously Upholds Creditability of UK Windfall Tax

In a rare unanimous decision with potentially far-reaching impact on taxpayers claiming foreign tax credits, the Supreme Court of the United States ruled that a “windfall tax” imposed by the United Kingdom was creditable...more

5/24/2013 - EU SCOTUS Windfall Tax

Supreme Court Agrees to Hear Divided Circuit Case Regarding Creditability of Foreign Taxes

In PPL Corporation v. Commissioner, the Supreme Court will likely set forth the test of how U.S. taxpayers should determine whether a foreign tax is creditable for U.S. income tax purposes. This decision may have...more

11/26/2012

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