Kevin Spencer

McDermott Will & Emery

Legal Influencer

Q2 | 2021

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

Articles

Results 1 to 5 of 258


Run for Cover—IRS Unveils Initial “Campaigns” for LB&I Audits

USA - February 1 2017 They're here! On January 31, 2017, the Internal Revenue Service (IRS) Large Business & International (LB&I) division released its much-anticipated…

Andrew R. Roberson

IRS Valuation Expert for Michael Jackson Estate Case Almost Thrown Out!

USA - October 2 2017 On September 29, 2017, Judge Mark Holmes of the United States Tax Court (Tax Court) issued an order in the estate tax valuation case brought by the…

Andrew R. Roberson

Section 965 Statutes of Limitations for Partnerships

USA - June 29 2020 On May 26, 2020, the Internal Revenue Service (IRS) issued PMTA 2020-08 to provide guidance on the period of limitations for Internal Revenue Code…

Robbie Alipour, Andrew R. Roberson

New partnership audit rules impact both existing and new partnership and LLC operating agreements

USA - December 7 2015 On November 2, 2015, President Barack Obama signed the Bipartisan Budget Act of 2015 (the Act) into law, instituting for tax years commencing after…

Gary C. Karch, Madeline Chiampou Tully

New Partnership Audit Rules Impact Both Existing and New Partnership and LLC Operating Agreements

USA - January 29 2016 On November 2, 2015, President Barack Obama signed the Bipartisan Budget Act of 2015 (the Act) into law, instituting for tax years commencing after…

Gary C. Karch, Madeline Chiampou Tully