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Derek Kaczmarek  

Derek W. Kaczmarek

Tax Litigation

Employment Tax

State and Local Tax

 

 

Derek Kaczmarek bio
       

For seven years (2005-2012), tax litigation attorney Derek Kaczmarek was a trial attorney with the Internal Revenue Service in Phoenix.

While with the IRS, he successfully litigated two cases of first impression: Rainbow Tax Service, Inc. v. Commissioner (128 T.C. No. 5) and Fain v. Commissioner (129 T.C. No. 11). His tax shelter and abusive tax scheme work included distressed asset debt shelter, off-shore employee leasing shelter, 1099-OID refund scheme and abusive family limited partnerships. He also served as an instructor for the IRS Basic Trial Advocacy course, which prepares IRS trial attorneys to litigate before the U.S. Tax Court.

In 2012 Derek entered private practice to represent taxpayers in tax controversies involving the IRS and state and local taxing authorities. A partner in the firm, his experience encompasses:

  • federal, state and local tax litigation (civil and criminal);

  • tax fraud and tax shelters;

  • offshore voluntary compliance;

  • gaming tax;

  • IRS and gaming industry tip compliance agreements;

  • innocent spouse relief;

  • tax collection; and

  • audit representation.

Personal

Away from the office, Derek’s interests include triathlon competition, Formula 1 racing, and investing. He is also an active supporter of the Phoenix Symphony, National Public Radio and the Roman Catholic Diocese of Phoenix Charity and Development Appeal (Miter Society).

Published Writing

The IRS’s Attack on 831(b) Captive Insurance,” Nevada Lawyer, April 2016

“The SEC’s Role in the Global Era: How the SEC Will Protect U.S. Investors in Foreign Markets,” Indiana Journal of Global Legal Studies, Spring 2002

 

Articles and Presentations

“Small Captives, Big Issues: A Discussion of 831(b) from Audit to Appeals to the Courtroom” (co-presenter), State Bar of Arizona Tax Section, May 2017, Phoenix

“831(b) Captive Insurance – from Audits to the Dirty Dozen,” Tucson Tax Study Group, April 2017

“Tax! Controversy! Tax Controversy!” (faculty), State Bar of Arizona Annual Convention, June 2016

“A Town Hall Meeting with the IRS: Discussion of 831(b) Captive Insurance Audits and Litigation,” Western Regional Captive Insurance Conference, May 2016

“Is Your LLC Ready for an IRS Audit Under the New Rules?” State Bar of Arizona, May 2016

“Nuts & Bolts of Tax Court Litigation: Pre-Trial, Trial, and Post-Trial” (panelist), American Bar Association Section of Taxation 2016 Mid-Year Meeting, January 2016

“IRS Innocent Spouse Relief: Navigating the Process,” State Bar of Arizona, October 2015

“The Ongoing Battle Between Captives and the IRS,” Arizona Captive Insurance Association, September 2015

Victory Over the IRS in Material Participation Challenge,” August 2015

IRS Challenging Captive Insurance Company Arrangements,” September 2014

“U.S. Tax Court Practice: An Update and Perspective,” State Bar of Arizona, Tax Section, May 2014

IRS Offers Incentives to Taxpayers with Unreported Foreign Income,” February 2014

“Present Tax Controversies: Navigating the Process,” UNLV School of Law, Las Vegas, NV, November 2013

“Form 1099-K and Global High Net Wealth Industry Group,” Tucson Tax Study Group, Tucson, AZ, September 2013

“Worker Classification Issues and Solutions for Employers,” Arizonans for the Improvement of Taxation, January 2013

“Effective Use of Expert Witnesses in the U.S. Tax Court,” U.S. Tax Court Cases Symposium, American Society of Appraisers, Los Angeles, CA, May 2012

Instructor, IRS Office of Chief Counsel Basic Trial Advocacy School, Dallas, Texas, 2011

“Development of Offshore Voluntary Disclosure Cases,” Offshore Voluntary Disclosure Initiative Group, Phoenix, Arizona, 2011

“Developing Fraud Cases for Trial,” IRS Special Enforcement Program Agent Group, Phoenix, Arizona, 2010

Instructor, West Virginia University’s Advanced Fraud & Forensic Accounting Program, Morgantown, West Virginia, 2009

“Who Stole My Child Tax Care Credit?” Evansville Bar Association, Evansville, Indiana, 2004

Representative Cases

Michael and M. Chastain Jones v. Commissioner, 146 T.C. No. 3 (2016) (U.S. Tax Court)

Norma L. Slone, Transferee, et al. v. Commissioner, T.C. Memo. 2016-115 (U.S. Tax Court)

Larry W. & Christine Kline v. Commissioner, T.C. Memo. 2015-144 (U.S. Tax Court)

Estate of Shirley Giovacchini v. Commissioner, T.C. Memo. 2013-27 (U.S. Tax Court)

Estate of Harvey Evenchik v. Commissioner, T.C. Memo. 2013-34 (U.S. Tax Court)

John Charles Geyer & Christin Teresa Wildfeuer v. Commissioner, T.C. Summary Opinion 2013-90 (U.S. Tax Court)

John Anthony Dominguez v. Commissioner, T.C. Memo. 2011-281 (U.S. Tax Court 2011)

James & Virginia Ellington v. Commissioner, T.C. Memo. 2011-193 (U.S. Tax Court 2011)

Susan G. Bell v. Commissioner, T.C. Memo. 2011-152 (U.S. Tax Court 2011)

Donald W. Ernle v. Commissioner, T.C. Memo. 2010-237 (U.S. Tax Court 2010)

Remington P. Fairlamb v. Commissioner, T.C. Memo. 2010-237 (U.S. Tax Court 2010)

Afi Abdi v. Commissioner, T.C. Summary Opinion 2010-175 (U.S. Tax Court 2010)

Ellis & Norma Crum v. Commissioner, T.C. Memo. 2008-216 (U.S. Tax Court 2008)

Jason Emanuel Ayala v. Commissioner, T.C. Summary Opinion 2007-59 (U.S. Tax Court 2007)

Manuel Ayala, Jr. & Carol A. Ayala v. Commissioner, T.C. Summary Opinion 2007-60 (U.S. Tax Court 2007)

Steven Rudolph Kaldi v. Commissioner, T.C. Summary Opinion 2007-45 (U.S. Tax Court 2007)

Otis L. & Tabitha Pimpleton v. Commissioner, T.C. Summary Opinion 2007-17 (U.S. Tax Court 2007)

Rainbow Tax Service, Inc. v. Commissioner, 128 T.C. No. 5 (U.S. Tax Court 2007)

Suzanne Vance Fain, a.k.a. Suzanne Fain-Poisson v. Commissioner, 129 T.C. No. 11 (U.S. Tax Court 2007)

Irving & Elaine Steinberg v. Commissioner, T.C. Memo. 2006-217 (U.S. Tax Court 2006)

 

Martindale-Hubbell AV Preeminent Rating

Certifications

Certified Specialist in Tax Law, Arizona Board of Legal Specialization

Honors and Awards

AV Preeminent® Rating, Martindale-Hubbell

"Top Lawyers," North Valley Magazine, 2016

“The Valley’s Top Lawyers,” Desert Companion, Las Vegas, 2014

IRS Office of Chief Counsel, SB/SE Bronze Medal Litigation Award, 2011

Cube Award for Significant IRS Litigation Victory for Rainbow Tax Service, Inc. v. Commissioner, 2007

Professional Memberships

American Bar Association: Section of Taxation

State Bar of Arizona: Vice Chair (2016-2017), Chief Budget Officer (2015-2016), Secretary (2014-2015), Tax Law Section Executive Council; Tax Court Liaison

Scottsdale Bar Association: Board of Directors

Indianapolis Bar Association: Tax Section, former Executive Committee member

Court Admissions

Indiana, 2003

U.S. Tax Court, 2003

U.S. District Court, Southern District of Indiana, 2003

Illinois, 2004

Arizona, 2011

U.S. Court of Appeals, Ninth Circuit, 2011

Nevada, 2012

U.S. Court of Federal Claims, 2012

U.S. Court of Appeals, Seventh Circuit, 2013

Professional Activities

Ivy Tech Community College: Adjunct professor of business law, 2003-present

Education

LL.M., Taxation, New York University School of Law, 2005

J.D., cum laude, Indiana University School of Law, 2003

M.B.A., Finance, Indiana University Kelley School of Business, 2003

B.A., History, DePauw University, 1997

Birthplace

Chicago, Illinois