Kevin P. Courtney, Attorney at Law
Licensed to practice before the U.S. Tax Court

UNITED STATES TAX COURT LITIGATION

 

LEGAL INFORMATION
 Estate Planning
 Business & Tax Law
 Contractors and  Construction

 LEGAL OVERVIEWS
 Family Limited Partnership
 IRS Restructuring Act
 Tax Deferred Annuities
 Qualified Personal Residence Trust
 Distribution Planning-IRA's

17415 S. Monterey St.
Morgan Hill, CA

(408) 779-5101
email

Kevin P. Courtney has been licensed to practice before the United States Tax Court since February 24, 1978.  During that time he has represented taxpayers both in litigation, strategic negotiations and planning on IRS-related problems and before the United States Tax Court.  He is available for advice, consultation, negotiation, and trial of tax and tax-related matters before either the Internal Revenue Service or litigation that is destined to be tried in either the United States Tax Court or the United States District Court.

Recently he was chief trial counsel in the case of RACMP Enterprises, Inc., (114 T.C. 211, Doc 2000-9721, 2000 TNT 63-19) the seminal U.S. Tax Court case regarding change of accounting between cash and accrual accounting methods for building contractors.

The case was decided "en banc" by the entire Tax Court, an unusual development which shows its significance.  The decision was favorable to the client and taxpayer.

If you wish to discuss pending litigation or related matters, please feel free to contact the firm.