Practices
Education
- J.D.Southern Methodist University School of LawOrder of the Coif1985
- B.B.A. (Accounting)University of Oklahomawith distinction1982
Kevin Kenworthy practices in the area of federal income taxation, with an emphasis on tax litigation and other tax controversy matters. Over his 25 plus years in practice, Mr. Kenworthy has represented large multinational clients in a variety of disputes involving billions of dollars before the courts and the Internal Revenue Service. He has led or has been a member of the successful litigating teams for some of the firm's most significant tax cases during this time. Mr. Kenworthy regularly produces extraordinary resolutions for his multinational clients in disputes with the IRS.
Mr. Kenworthy has represented clients in significant disputes ranging from transfer pricing to foreign tax credits, R&E credits, natural resource issues, interest disputes, and methods of accounting. In addition to his advocacy on a broad range of domestic and international tax issues, Mr. Kenworthy has deep subject matter experience in court practice and IRS administrative procedure.
Mr. Kenworthy is a frequent speaker on a variety of tax topics before Tax Executives Institute chapters and other groups across the country. In addition, he is a contributing author to The Transfer Pricing Answer Book 2012 and a co-author of the BNA Tax Management Portfolio No. 891-2nd, Transfer Pricing: Audits, Appeals, and Penalties. Before joining Miller & Chevalier, he served as a clerk to Judge William A. Goffe of the U.S. Tax Court. He earned his BBA in Accounting from the University of Oklahoma and his J.D. from Southern Methodist University School of Law where he served as Managing Tax Editor of the Southwestern Law Review.
- The Coca-Cola Company v. Commissioner, Tax Court Dkt. No. 31183-15 (section 482 adjustments related to trademark license royalties) (trial concluded May 2018).
- Exxon Mobil Corp. v. United States, No. 16-cv-0921 (N.D. Tex.)(whether COGS reduced by the amount of section 6426(b) Alcohol Credits applied as payment of deductible fuel excise tax) (motion for summary judgment pending).
- Elizabeth Redleaf v. Commissioner, Tax Court Dkt. No. 13901-17 (whether payments received in divorce settlement are division of marital property or alimony).
- Exxon Mobil Corp. v. Commissioner, 136 T.C. No. 5 (2011), aff'd 689 F.3d 191 (2d Cir. 2012) (whether taxpayer eligible for interest netting under section 6621(d)).
- Howard Hughes Properties Inc. et al. v. Commissioner, Tax Court Dkt. 10565-11 (whether residential real estate developer permitted to use completed contract method of accounting)(trial November 2012).
- Lockheed Martin Corp. v. United States, D. Md. Dkt. 8:12cv3725-DKC (issues involving R&E credit claimed for aerospace prototypes and the interaction between section 199 and the extraterritorial income exclusion)(pre-trial proceedings).
- Estate of James B. Rehrig and Mary Y. Rehrig, et al. v. Commissioner, Tax Court Dkt. 10067-10 (whether stock held by owners of closely-held company was restricted stock for purposes of Treas. Reg. § 1.1361-1(b)(3))(settled before trial).
- Represent U.S.-based multinational in a transfer pricing dispute related to the cross-border provision of services (settled at Appeals).
- PPL Amicus Brief. On behalf of American Electric Power Company, Inc., in support of the taxpayer in PPL Corporation v. Commissioner of Internal Revenue. Reversing the court of appeals, the U.S. Supreme Court held that the 1997 U.K. Windfall Tax is a creditable income tax under IRC section 901.
- Intel Corporation v. United States, U.S. Court of Federal Claims Dkt. 13-262T (whether taxpayer eligible for interest netting relief under section 6621(d)(pre-trial proceedings)).
- Textron Amicus Brief. On behalf of Financial Executives Institute, submitted amicus brief in support of taxpayer in United States v. Textron, Inc. concerning whether tax-accrual workpapers are privileged.
- Represent U.S.-based multinational in a dispute concerning the tax consequences of partnership formation (settled at IRS Appeals).
- Mobil Corporation v. United States, U.S. Court of Federal Claims Dkt. 03-1508T (multiple-issue case including validity of informal claims, eligibility for enhanced oil recovery credits, worthless stock deductions, and additional depreciation deductions)(substantive issues settled following hearing and ruling on informal claims).
- Exxon Mobil Corp. v. Commissioner, Tax Court Dkt. No. 11805-00 (multiple-issue case including creditability of Australian Petroleum Resource Rent Tax, eligibility for R&E credits, and interest expense sourcing under section 861)(all issues settled following pre-trial discovery).
- Chambers USA: Tax Controversy (Nationwide), 2008 - 2018
- Chambers USA: Tax (District of Columbia), 2017 - 2018
- Legal 500: Tax: Contentious, 2010 - 2012, 2014 - 2018; Leading Lawyer, 2017 - 2018
- Legal 500: Tax: International Tax, 2014 - 2018
- Washington, DC Super Lawyers®: Tax, 2013 - 2018
- Washington's Top Lawyers: Tax (Washingtonian Magazine), 2017
- International Tax Review: Tax Controversy Leaders (U.S.), 2014 - 2017
- Co-author, Tax Management Portfolio 891-2nd, Transfer Pricing: Audits, Appeals, and Penalties (BNA 2011)
- Contributor, Transfer Pricing Answer Book (PLI 2012)
- Former Chair, Court Procedure and Practice Committee, American Bar Association
- Member, J. Edgar Murdock American Inn of Court
- Member, Advisory Committee, Parker C. Fielder Oil and Gas Tax Conference
Bar Admissions
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District of Columbia
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Oklahoma
- Clerk, The Honorable William A. Goffe, United States Tax Court
Washington, DC, November 26, 2018 – Miller & Chevalier Chartered announced today that seven firm Members were named "Top Lawyers" in the December 2018 issue of Washingtonian Magazi
Kevin L. Kenworthy, Erin M.
Atlanta, GA
Miller & Chevalier is pleased to announce that the firm was one of only five law firms in Washington, DC, to increase its commitment level to the D.C. Bar's Raising the Bar campaign.
Washington, DC, May 30, 2018 – Miller & Chevalier Chartered announced today that the firm received practice and individual rankings in the 2018 edition of Legal 500 United
Washington, DC, May 5, 2018 – Miller & Chevalier today announced that the firm's Tax Department was named a Tier 1 U.S.
Last week's Ninth Circuit decision in
Overview
Last week, the Tax Court moved to the cutting edge in addressing the cost and efficiency associated with discovery of electronically stored information (ESI).
On December 16, 2011, the IRS and the Treasury Department issued comprehensive final transfer pricing regulations related to cost sharing arrangements for the development of intangibles ("CSAs").
On July 27, 2011, the IRS announced further organizational changes intended to improve the agency's administration of the U.S. international tax and transfer pricing rules.