Band 3
Provided by Kevin Sweeney
International
Tax Controversy & Litigation
Criminal Tax Defense
International Tax
State and Local Tax Controversy & Planning
Internal Investigations
Federal White Collar Criminal Defense
Tax
Paycheck Protection Program (PPP) Audits and Investigations
Employee Retention Tax Credit (ERC and ERTC)
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.
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
Specifically Identifying Exchange-Based Crypto: An Old Solution to a New Problem, Bloomberg Tax, April 15, 2019
Keeping a Lid on the Crypt: Protecting Taxpayers’ Fifth Amendment Rights to Not Produce Incriminating Crypto Records, CCH Journal of Tax Practice and Procedure 20-5 issue, February 2019
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
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)
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.
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.
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
Loyola University Maryland
Bachelors
New York Law School
J.D.
Provided by Chambers
Kevin Sweeney is Chamberlain Hrdlicka's federal white-collar criminal defence practice chair and advises on criminal tax and IRS-related matters.
Provided by Chambers
I believe his prior experience as a prosecutor was of high importance in his smooth handling of this matter and in his effective communication with the IRS.
Kevin Sweeney is a fantastic attorney. We have tackled many complicated issues together. Kevin is very bright and able to think outside the box.
I believe his prior experience as a prosecutor was of high importance in his smooth handling of this matter and in his effective communication with the IRS.
Kevin Sweeney is a fantastic attorney. We have tackled many complicated issues together. Kevin is very bright and able to think outside the box.