Kevin F. Sweeney, JD
Shareholder
Chamberlain
Hrdlicka
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.