Practice Areas
Education
Loyola University Maryland, B.B.A. (Accounting) 2002
New York Law School, J.D. 2005 (Cum Laude)
Honors
Tax Division Outstanding Attorney Award - U.S. Department of Justice, 2013 & 2015
Listed in The Legal 500 U.S. – Tax Controversy, 2017, 2021, 2023
Lawyer on the Fast Track Professional Excellence Award - American Lawyer Media’s The Legal Intelligencer, 2020
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 Court of Appeals for the Armed Forces
United States Army Court of Criminal Appeals
Profile
Kevin Sweeney is an experienced tax attorney and former federal prosecutor who specializes in defending clients in civil and criminal tax controversy and litigation matters. He focuses on high-stakes IRS audits, civil tax litigation, white-collar criminal defense and investigations, and whistleblower matters for high and ultra-high net worth individuals, corporate executives, business owners, and public and private companies worldwide. Kevin also utilizes this litigation experience to assist tax planners at his firm in designing transactions that will withstand IRS and state taxing authority scrutiny. His 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 taxing authorities.
Kevin counsels companies and individuals 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. He draws on his prior experience as a trial attorney for the U.S. Department of Justice's Tax Division (DOJ). Kevin's skill set is particularly suited for complex civil tax issues as well as sensitive tax matters where penalty, fraud, or even criminal issues could arise. He has successfully assisted clients with cases involving offshore and foreign tax information reporting, reports of foreign bank and financial accounts (FBARs), cryptocurrency, tax credits, tax shelters, captive insurance, reportable transactions, material adviser disclosure statements, employment taxes, passive activity loss rules, hobby loss rules, mark-to-market elections, like-kind exchanges, promoter audits, trust fund recovery penalties and preparer penalties. Kevin has also assisted clients with state sales tax and residency issues.
In cases where a civil tax disposition is not possible, Kevin counsels and defends clients in IRS administrative investigations, grand jury investigations, and federal prosecutions. As a former federal tax prosecutor for DOJ Tax and several U.S. Attorney's Offices, he is a seasoned white-collar criminal defense attorney. Kevin has investigated and litigated dozens of federal financial fraud cases throughout the country involving tax evasion, tax preparer, employment tax, FBAR, money laundering, currency structuring, Foreign Corrupt Practices Act (FCPA), and other financial fraud issues. Cases Kevin has litigated have been covered by Fortune, Bloomberg, and The Financial Times.
Kevin is uniquely positioned to counsel financial institutions, asset managers, professional services firms, and executives on U.S. regulatory and tax enforcement issues including FATCA and to represent individuals with foreign bank accounts and virtual currency wallets in civil tax audits, criminal tax investigations, voluntary disclosures, and other IRS tax compliance matters. At DOJ Tax he was part of a select team of attorneys who specialized in offshore tax enforcement matters. He led many of the offices most successful international cases including landmark tax enforcement actions against Swiss banks BSI SA, Union Bancaire Privée (UBP) SA, and Edmond de Rothschild SA.
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, CNBC and CNN. He wrote the book on defending against IRS/DOJ attempts to compel evidence during civil audits and criminal investigations to include Fifth Amendment and privilege assertions. See Bloomberg Tax Portfolio, Compelled Production of Documents and Testimony in Tax Examinations, No. 633. Kevin is admitted to practice law in New York, New Jersey, and Pennsylvania.
Representative Matters
- Represents multiple ultra-high net worth individuals concerning cryptocurrency and offshore bank account tax compliance matters to include voluntary disclosures, streamlined filing procedures, delinquent FBAR procedures, and international information return procedures
- Represents a large multi-national corporation in an IRS audit concerning Form 5471, Subpart F Income, and professional fee issues
- Represents multiple companies and executives in IRS audits concerning payroll, sales tax, trust fund recovery penalty and responsible party matters
- Represents multiple U.S. residents in IRS audits of claimed tax treaty benefits
- Represents multiple financial services firms and its executives in IRS promoter audits of captive insurance transactions
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Represents multiple All-Pro/All-Star professional athletes and Grammy Award winning entertainers in IRS audits of captive insurance transactions
- Represents a top accounting firm in an IRS audit concerning the reporting of a series of complex, high-dollar transactions disclosed on a Form 8275
- Represents multiple private equity, investment banking, and corporate finance executives in sensitive audits involving the reporting of complex, high-dollar transactions
- 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 high-profile, corporate investigations
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)
Publications
- Defending Business Executives Against Personal Sales Tax Liability in Pennsylvania, PICPA's CPA Now, December 5, 2018
- Don’t Miss the US Tax Compliance Boat – OVDP Ends Sept 2018, Expat Network, Expat Network, September 2018
- How to Mount a Tax Defense for Unreported Crypto Income, Coindesk, April 2018
- When Keeping Investments in Offshore Insurance Wrappers Goes Wrong: The Tax Risks and Benefits of Offshore Private Placement Insurance, AICPA Practical Tax Strategies, April 2018
- What to Do When the IRS Comes Knocking: A 'To Do' List for Facilitating a Smooth and Robust Audit Defense, Corporate Counsel, June 2017
Media Mentions
- CNN, "How the GOP dossier chase may help House Democrats get Trump's tax records," May 13, 2019
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Tax Notes, “Taxpayers With Crypto Might Spurn New Voluntary Disclosure Regime,” December 18, 2018
- Trusts & Estates, "IRS Announces New Voluntary Disclosure Guidelines," December 17, 2018
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Law360, “5 Top Federal Tax Decisions Of 2018,” December 14, 2018
- Tax Notes, "U.S. Requests Assistance From Greece, Liechtenstein in FBAR Case," August 30, 2018
- Tax Notes, "Manafort’s Tax Charges Headed to Closing Arguments, Then the Jury", August 15, 2018
- Tax Notes, "New LB&I Compliance Campaigns Address Virtual Currency and More", July 3, 2018
- Tax Notes, "Practitioners See Possible Pros and Cons in Fraud Program Changes", June 20, 2018
- Tax Notes, “Voluntary Disclosure for Virtual Currency Is Domestic (Usually),” May 25, 2018
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Tax Notes, “ABA Members Submit Comments on Voluntary Compliance Programs,” May 3, 2018
- CNBC, “How Cryptocurrency Investors Could Find Themselves Behind Bars,” April 9, 2018
- Law360, “High Court Criminal Tax Ruling Leaves Some Leeway For Feds,” March 21, 2018
- The Wall Street Journal, “Mueller’s Tax Case Against Manafort Rests on Hard-to-Get Evidence,” March 18, 2018
- Bloomberg BNA – Daily Tax Report, “Offshore Voluntary Disclosure Program Shutdown Fuels Speculation,” March 15, 2018
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Tax Notes, “Judge Vastly Narrows Summons on Coinbase Bitcoin Exchange Users,” December 4, 2017
- Tax Notes, “Marijuana Audit Challenge Includes Claimed Hidden Criminal Case,” October 24, 2017
- Tax Notes, “Manafort Raid Could Indicate Suspected FBAR Violations,” October 10, 2017
- Tax Notes, “U.S. Court Decision on FBAR Willfulness Standard Set for Appeal,” December 15, 2016
- Tax Notes, “DOJ Seeks John Doe Summons on Largest U.S. Bitcoin Exchanger,” November 22, 2016
- Tax Notes, “IRS Adds 47 Facilitators to Increased OVDP Penalty List,” October 18, 2016
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
News
News
- Letter from Chamberlain Hrdlicka's Tax Controversy & Litigation Practice HighlightedAugust 22, 2024
- Kevin Sweeney in The New York TimesMarch 9, 2024
- Legal 500 ranks David Aughtry and Larry Campagna in its Hall of Fame, Jaime Vasquez and Juan Vasquez Jr rank as Leading Lawyers in US: Tax Contentious CategoryJune 12, 2023
- Kevin Sweeney quoted in Tax Notes articleTax Notes, June 1, 2023
- Kevin Sweeney quoted in Tax Notes articleTax Notes, June 1, 2023
- Kevin Sweeney quoted in Bloomberg Tax articleBloomberg Tax, November 1, 2022
- Chamberlain Hrdlicka Ranks in Top Ranked Legal for Tax and ImmigrationJuly 19, 2022
- Kevin Sweeney is spotlighted in Bloomberg TaxBloomberg Tax, November 5, 2021
- Chamberlain Hrdlicka's 43rd Annual Tax and Business Planning Seminar is virtual on November 2-4, 2021. Register to participate.November 2, 2021
- Legal 500 Firm and Individual Rankings Improve at Chamberlain Hrdlicka for 2021June 21, 2021
- Quotes by Phil Karter and Kevin Sweeney on “Crypto investor sues IRS over tax enforcement rules”Fortune, May 27, 2021
- Article in Law360 Pulse on “Chamberlain Hrdlicka Promotes 5 Across US Offices”Law360 Pulse, March 11, 2021
- Two Philadelphia Attorneys elevated by Chamberlain HrdlickaMarch 2, 2021
- Five Attorneys elevated at First Virtual Shareholders MeetingMarch 2, 2021
- PPP Audits and Investigations Practice Client AlertDecember 22, 2020
- Kevin Sweeney in The Legal Intelligencer for 2020 Lawyers on the Fast TrackSeptember 25, 2020
- Article in Texas Lawyer and The American Lawyer on "As COVID-19 Creates Curveballs, Firms Pivot Practices to Keep the Work Coming"September 11, 2020
- Paycheck Protection Program (PPP) Audits and Investigations PracticeSeptember 7, 2020
- Phil Karter and Kevin Sweeney Named to the Legal Intelligencer's 2020 Professional Excellence ListJune 3, 2020
Presentations
Seminars & Presentations
- Highlights of the ERC Voluntary Disclosure Program Complimentary Webinar presented by Chamberlain HrdlickaJanuary 25, 2024
- Highlights of the ERC Voluntary Disclosure Program Complimentary Webinar presented by Chamberlain HrdlickaJanuary 4, 2024
- 43rd Annual Tax and Business Planning Virtual Seminar is on November 2-4, 2021November 4, 2021
- January 6, 2020
- The Continuing Role of the Fifth Amendment Protections in Tax Enforcement36th National Institute on Criminal Tax Fraud & 9th Annual National Institute on Tax ControversyLas Vegas, NV, December 12, 2019
- Tax Regulatory Update, Process and Potential Questions Regarding ValidityDeloitte Tax Global Tax Planning ConferenceVillanova, PA, November 21, 2019
- Cryptocurrency: Tax Reporting and Enforcement IssuesNassau County Bar Association - Dean’s HourMineola, NY, November 13, 2019
- Federal Bar Association 42nd Annual Tax Law ConferenceWashington, 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 ChapterVoorhees, NJ, January 14, 2019
- What Everyone Needs to Know about Cryptocurrency35th National Institute on Criminal Tax Fraud and Eighth Annual National Institute on Tax ControversyLas Vegas, NV, December 15, 2018
- Hot Topics in Tax and Money Laundering Viewed Through the Lens of United States v. Paul ManafortPennsylvania Association of Criminal Defense Lawyers - White Collar Practice SeminarPhiladelphia, PA, November 16, 2018
- Navigating the Minefield: Strategies for Establishing and Preserving the Attorney Client Privilege During Internal InvestigationsPhiladelphia Area Chapter of Certified Fraud ExaminersPhiladelphia, PA, April 25, 2017
- Criminal Tax Workshop34th National Institute on Criminal Tax Fraud & 7th Annual National Institute on Tax ControversyLas Vegas, NV, December 7, 2016
- Eggshell Audits: Handling IRS Examinations With Potential Fraud Penalty and Criminal IssuesNew Jersey Society of Enrolled AgentsMonroe Township, NJ, November 9, 2016
- Employment Taxes and Criminal ProsecutionsABA Section of Taxation - 2016 Joint Fall CLE MeetingBoston, MA, September 30, 2016
Publications
Publications
- Kevin Sweeney Article Published in The Legal IntelligencerJune 24, 2024
- Kevin Sweeney and Olivia Klein's article “Now is the Time for Businesses and Their Advisors to Conduct Internal Compliance Reviews of Filed ERCs” in CPA NowCPA Now, November 28, 2023
- Kevin Sweeney's article “IRS Announces Employee Retention Credit (ERC) Moratorium and Settlement Initiatives,” in The Legal IntelligencerThe Legal Intelligencer, October 17, 2023
- Tom Cullinan, Kevin Sweeney and John Kirbo's article, “How to face the IRS attacks on Malta pension plans,” in Accounting TodayAccounting Today, July 25, 2023
- Kevin Sweeney's article, “The IRS to Scrutinize ERC Claims: Are Businesses Ready?” in CPA NowCPA Now, July 3, 2023
- Article by Kevin Sweeney on “There’s Still Time for Businesses to Claim Employee Retention Credits but They Must Be Vigilant”The Legal Intelligencer, May 25, 2023
- Article by Phil Karter and Kevin Sweeney on “Are Your Clients Prepared for a Wave of IRS Audits?”Pennsylvania CPA Journal, December 2021
- Ryan Reneau and Kevin Sweeney article on “Bitcoin Futures ETF Sidesteps the Character Questions Through Structuring”Bloomberg Tax, November 21, 2021
- Article by Kevin Sweeney on "Preparing for the Inevitable Restaurant State Sales Tax Audit"QSR Magazine, September 25, 2020
- Article by Phil Karter, Jennifer Karpchuk, and Kevin Sweeney on "“Should I Spend Money on a Business Development Coach? Advice for the New Partner"Legal Intelligencer, August 11, 2020
- Article by Kevin Sweeney on “COVID-19-Related Government Budget Deficits May Spur Aggressive Payroll and Sales Tax Audits”Modern Restaurant Management, August 10, 2020
- Bloomberg Tax Portfolio, January 13, 2020
- PICPA's CPA Now, December 5, 2018