Loyola University Maryland, B.B.A. (Accounting) 2002
New York Law School, J.D. 2005 (Cum Laude)
U.S. Department of Justice,
Tax Division Outstanding Attorney
Award – 2013 & 2015
United States Supreme Court
United States Court of Appeals for the Armed Forces
United States Army Court of Criminal Appeals
United States District Court for the District of New Jersey
United States Tax Court
Kevin Sweeney is a former federal tax prosecutor with over a decade of experience. His practice focuses on high-stakes IRS audits, tax litigation, white-collar criminal defense, and corporate investigations for entities and individuals all over the world. Kevin’s experience and longstanding connections enable him to anticipate government action, expertly navigate clients through difficult situations, and deliver arguments that resonate with judges, juries, prosecutors, and IRS employees.
Before joining the firm, Kevin was a trial attorney for the U.S. Department of Justice, Tax Division. At DOJ, he led many of its most successful tax cases including offshore banking cases against Swiss banks BSI SA, Union Bancaire Privée (UBP) SA, and Edmond de Rothschild SA, which collectively paid over $440 million in penalties. Kevin was one of a select team of attorneys assigned to DOJ’s Swiss Bank Program (SBP). As a SBP attorney, Kevin investigated, reviewed, and assessed bank employee misconduct, internal controls, risk assessments, FATCA compliance, and AML procedures. He also identified, investigated, recommended for IRS audit, and criminally prosecuted U.S. foreign bank account holders and facilitators such as bankers, attorneys, and asset managers. As the first former SBP attorney in private practice, Kevin is uniquely positioned to counsel financial institutions, asset managers, professional services firms, and executives on U.S. regulatory and enforcement issues and to represent U.S. citizens and residents with foreign bank accounts in criminal investigations, audits, voluntary disclosures, streamline filings, and IRS tax compliance matters.
Kevin represents clients in IRS audits and civil tax litigation before the United States Tax Court, District Courts, and Court of Federal Claims. His skill set is especially suited for sensitive audits and litigation where penalty, fraud, or criminal issues could arise. Kevin has investigated or litigated tax issues concerning FBARs, captive insurance, employment tax, mark-to-market elections, like-kind exchanges, and tax shelters.
Kevin is a seasoned white-collar criminal defense attorney. In addition to his position at the U.S. Department of Justice’s Tax Division, he has served as a Special Assistant United States Attorney in the Districts of Colorado and the Eastern District of Virginia and as a prosecutor and appellate attorney in the United States Army Judge Advocate General’s (JAG) Corps. Kevin has investigated and litigated dozens of federal white-collar criminal cases throughout the country including tax evasion, tax preparer, employment tax, FBAR, money laundering, currency structuring, Foreign Corrupt Practices Act (FCPA), and other financial fraud matters. Cases Kevin has litigated have been covered by Fortune, Bloomberg, and The Financial Times.
Kevin is a judge advocate (JAG) in the United States Army Reserve. He served on active duty from 2006-2010. Kevin deployed to Baghdad, Iraq in 2006 with the 4th Infantry Division where he advised commanders on criminal law issues and internal investigations into serious combat-related incidents. Upon returning from Iraq, he served first as a prosecutor in Fort Hood, Texas and then as an appellate attorney in Washington, DC. As a JAG, Kevin litigated dozens of criminal cases and appeals.
Kevin is admitted to practice law in New York and New Jersey and has a bar application pending in Pennsylvania.
Seminars and Presentations
- Panelist, "Employment Taxes and Criminal Prosecutions", ABA 2016 Joint Fall CLE Meeting
- Chamberlain Hrdlicka Adds Ex-DOJ Tax Prosecutor In Philly, by Dan Packel
Kevin was quoted in the Tax Notes article, "IRS Adds 47 Facilitators to Increased OVDP Penalty List" by Nathan J. Richman on the subjects of why the IRS added these new names to its Foreign Financial Institutions and Facilitators List , what it means for taxpayers that have undisclosed foreign bank accounts with connections to named individuals and entities, and why Mossack Fonseca was not one of the facilitators added to the list.
- Led the investigation and negotiation of non-prosecution agreements against Swiss Banks BSI SA, Union Bancaire Privée (UBP) SA, and Edmond de Rothschild SA pursuant to DOJ’s Swiss Bank Program (SBP) requiring the banks to pay $211 million, $187 million, and $45 million in penalties respectively, which collectively represented one-third of the total penalties collected by DOJ pursuant to the SBP.
- Led the investigation and negotiation of a non-prosecution agreement against Swiss asset management firm Finacor SA, one of the only criminal tax settlements against a foreign asset management business in United States history.
- Investigated and prosecuted five preparers employed at Mo’ Money Taxes in the Eastern District of Virginia for their involvement in one of the largest false tax preparation schemes in United States history.
- Trial Attorney, U.S. Department of Justice, Tax Division (2010-2016)
- Major, U.S. Army Judge Advocate General’s Corps – Reserves (2011-2016)
- Captain, U.S. Army Judge Advocate General’s Corps – Active Duty (2006-2010)
- American Bar Association, Criminal Justice Section, White-Collar Crime Committee
- American Bar Association, Taxation Section, Civil and Criminal Tax Penalties Committee