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.
New IRS Regulations Affect Brewers
By Dwight Mersereau and Kevin Spencer on Aug 14, 2014
Posted In Alcohol Excise Taxes, Distribution
The Internal Revenue Service (IRS) recently issued final regulations (the Repair Regulations) that determine when taxpayers may deduct costs to acquire, produce or maintain tangible property, including all equipment and buildings. The Repair Regulations apply to all taxpayers, including brewers of all sizes. Taxpayers must follow these new rules in 2014, which generally will require...
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Choice of Forum in Federal Excise Tax Refund Cases
By Kevin Spencer and Robin L. Greenhouse on Apr 1, 2014
Posted In Alcohol Excise Taxes
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. Court of Federal Claims. This installment to our regular column describes these fora and provides some practice points. The choice...
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TTB Can Assert a Plethora of Penalties That Are Stated In the Internal Revenue Code
By Kevin Spencer and Robin L. Greenhouse on Sep 9, 2013
Posted In Alcohol Excise Taxes
As part of its audit of taxpayers’ excise tax compliance, the Alcohol and Tobacco Tax and Trade Bureau (TTB) may impose several different types of financial penalties stated in the Internal Revenue Code (IRC). Indeed, TTB can impose more than one penalty with respect to the same excise tax liability, and the total combined effect...
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