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Kevin F. Sweeney

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Education

Loyola University Maryland, B.B.A. (Accounting) 2002

New York Law School, J.D. 2005 (Cum Laude)

Honors

U.S. Department of Justice, Tax Division Outstanding Attorney Award – 2013 & 2015

Listed, The Legal 500 U.S. – Tax Controversy 2017

Legal 500 Top Tier

Bar Admissions

Pennsylvania

New Jersey

New York

Court Admissions

United States Supreme Court

United States District Court for the District of New Jersey

United States District Court for the Eastern District of Pennsylvania

United States Tax Court

United States Court of Federal Claims

United States Army Court of Criminal Appeals

United States Court of Appeals for the Armed Forces

Profile

Kevin Sweeney is a former federal tax prosecutor who specializes in civil and criminal tax controversy and litigation matters. He focuses on high-stakes IRS audits, civil tax litigation, white-collar criminal defense matters, and corporate investigations for high and ultra-high net worth individuals, business owners, and public and private companies worldwide. 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 federal and state tax authorities.

Prior to joining the Firm’s Philadelphia Office as a tax attorney, Kevin was a trial attorney for the U.S. Department of Justice’s Tax Division (DOJ Tax) in Washington, DC. At DOJ Tax, he led many of its most successful tax enforcement cases including international tax matters against Swiss banks BSI SA, Union Bancaire Privée (UBP) SA, and Edmond de Rothschild SA. Kevin was one of a select team of attorneys assigned to DOJ’s Swiss Bank Program (SBP). As one of only a few former SBP attorneys in private practice, he is uniquely positioned to counsel financial institutions, asset managers, professional services firms, and executives on U.S. regulatory and enforcement issues including FATCA and to represent U.S. citizens and residents with foreign bank accounts and virtual currency wallets in criminal investigations, civil tax audits, voluntary disclosures, streamline filings, and other IRS tax compliance matters.

As a tax controversy attorney, Kevin counsels individuals and corporations on tax compliance matters and defends them in IRS audits and civil tax litigation before the United States Tax Court, District Courts, Circuit Courts, and Court of Federal Claims. His skills and experience are particularly suited for sensitive audits, promoter audits, trust fund recovery cases, preparer matters, and tax litigation where penalty, fraud, or criminal issues could arise. Kevin has successfully assisted clients in tax compliance and controversy matters involving offshore and foreign tax information reporting, reports of foreign bank and financial accounts (FBARs), cryptocurrency, tax shelters, captive insurance, reportable transaction and material adviser disclosure statements, employment taxes, passive activity loss rules, hobby loss rules, mark-to-market elections, like-kind exchanges, and business tax credits.

Kevin is a seasoned white-collar criminal defense attorney with particular expertise in tax matters. He 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 served on active duty as a judge advocate (JAG) in the United States Army from 2006-2010 and the Army Reserve from 2010-2016. After graduating from Airborne School in 2006, Kevin deployed to Iraq 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 at Fort Hood and then as an appellate attorney in Washington, DC. As a JAG, Kevin litigated dozens of criminal cases and appeals.

Kevin frequently speaks and writes on civil and criminal tax controversy and litigation matters and is often quoted by national media outlets including the Wall Street Journal and CNBC. He is admitted to practice law in New York, New Jersey, and Pennsylvania

Representative Matters

  • Represents a large international corporation in an IRS audit concerning controlled foreign corporations (CFC), subpart F income, foreign tax credits, previously taxed income, and Form 5147 reporting issues
  • Represents multiple medium sized corporations and partnerships in IRS audits concerning payroll, sales tax, trust fund recovery penalty and responsible party matters
  • Represents multiple ultra-high net worth individuals concerning cryptocurrency and offshore bank account tax compliance matters to include voluntary disclosures
  • Represents multiple individuals under criminal investigation by DOJ and the IRS concerning alleged undeclared offshore bank account, currency structuring, tax evasion, and payroll tax issues
  • Represents multiple witnesses in grand jury investigations including pools of employees in corporate investigations  
  • Represents a U.S. nonresident corporate executive in connection with the attempted seizure by the IRS pursuant to international tax treaty provisions 

Previous Experience

  • Trial Attorney, U.S. Department of Justice, Tax Division (2010-2016)
  • Special Assistant United States Attorney, U.S. Attorney’s Office for the District of Colorado (2012), U.S. Attorney’s Office for the Eastern District of Virginia (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)
  • Led the investigation and prosecution of Swiss Bank BSI SA resulting in a $211 million corporate resolution
  • Led the investigation and prosecution of Swiss Bank Union Bancaire Privée (UBP) SA resulting in a $187 million corporate resolution
  • Led the investigation and prosecution of Swiss Bank Edmond de Rothschild SA resulting in a $45 million corporate resolution

Presentations

  • “The Block Chain Gang: Criminal Enforcement & Tax Reporting for Cryptocurrencies & ICO Tokens”, Federal Bar Association 42nd Annual Tax Law Conference, Washington D.C., March 8, 2019
  • "Criminal Tax for Accountants: What You Don’t Know May Hurt

    Your Clients (or You)," New Jersey Society of Certified Public Accountants,  Southwest Jersey Chapter Criminal Tax, Voorhees, NJ, January 14, 2019

  • "What Everyone Needs to Know about Cryptocurrency," 35th National Institute on Criminal Tax Fraud and Eighth Annual National Institute on Tax Controversy, Las Vegas, NV,  December 15, 2018

  • "Hot Topics in Tax and Money Laundering Viewed Through the Lens of United States v. Paul Manafort," Pennsylvania Association of Criminal Defense Lawyers' White Collar Practice Seminar, Philadelphia, PA, November 16, 2018
  • “Navigating the Minefield: Strategies for Establishing and Preserving the Attorney Client Privilege During Internal Investigations," Philadelphia Area Chapter of Certified Fraud Examiners, Philadelphia, PA, April 25, 2017
  • “Criminal Tax Workshop,” 33rd Annual National Institute on Criminal Tax Fraud and 6th Annual National Institute on Tax Controversy, Las Vegas, NV, December 7, 2016
  • “Eggshell Audits: Handling IRS Examinations With Potential Fraud Penalty and Criminal Issues,” New Jersey Society of Enrolled Agents, Monroe Township, NJ, November 9, 2016
  • “Employment Taxes and Criminal Prosecutions,” American Bar Association 2016 Joint Fall CLE Meeting, Boston, MA, September 30, 2016

Publications

Media Mentions

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Professional Affiliations

  • American Bar Association, Taxation Section, Civil and Criminal Tax Penalties Committee
  • American Bar Association, Criminal Justice Section, White-Collar Crime Committee
  • American Bar Association, International Law, Anti-Corruption, Anti-Money Laundering, and Tax Committees

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