Kenneth Boiarsky for nearly 15 years as a Trial Attorney and then a Senior Trial Attorney with the Tax Division of the U.S. Department of Justice (“DOJ”) in Washington, DC, where he represented the Government in a broad range of tax litigation. Duties included coordination with various divisions in the national and field offices of the Internal Revenue Service (“IRS”), negotiation of settlements, and the handling of all aspects of pretrial discovery, trial, briefing, oral argument, and appeal. During that period litigated 33 cases to completion and settled or otherwise disposed of another 55, with an aggregate amount in issue exceeding $800,000,000.
Was a charter recipient of, and twice received, the Tax Division’s Outstanding Attorney Award.
As a result of his involvement with the litigation of a number of investment tax credit (“ITC”) cases, was selected by the Justice Department’s Assistant Attorney General (Tax Division) to head a study of the Government’s ITC ruling and audit policies and practices, and to prepare the Government’s brief in a lawsuit seeking to enjoin one of the then “Big-8” accounting firms (Ernst & Whinney) from deceptive and abusive practices in the preparation of ITC studies for clients.
Upon leaving Government practice, joined as a partner in a Houston law firm, where his primary involvement was with a federal tax audit, controversy, and litigation matters in the representation of individual, partnership, trust, and corporate clients on a broad range of legal issues, with an emphasis on tax shelter matters. Thereafter, added emphasis on the resolution of collection matters before the IRS, including bankruptcy aspects, and including speaking engagements before the private bar and various accounting, trade, and client groups on selected tax topics and tax litigation. In addition to his regular practice and due in significant part to his involvement with the ITC litigation while with the Government, he was retained by KPMG LLC for 7 years as an independent consultant. At KPMG he prepared and conducted seminars for KPMG employees and managers involving the analysis of various areas of the tax law, including certain accelerated depreciation matters, IRS civil and criminal penalties, controversy, and litigation considerations, and IRS compliance matters, and also including the principles, concepts, methods, and sources of legal research and analysis at the state and federal levels. The primary purpose of his retention by KPMG was to compile and synthesize all relevant authority regarding certain depreciation issues, to advise KPMG on the proper development and preservation of the relevant supporting evidence to document compliance with those authorities, and further, to advise KPMG not only on the status of certain other areas of the tax law but also on the practices and procedures, including audit practices and procedures and litigating positions, of the IRS and DOJ. Specifically for this purpose, he was sent to DC to meet with various officials of the IRS and DOJ to remain updated on the current thinking of, and thereafter to maintain contact with, the Government personnel in charge of these matters.
Also in addition to other aspects of his regular practice, he was retained for a period of 9 years to represent in excess of 100 former consulting partners of Ernst & Young, LLC, in connection with their individual tax liabilities deriving from their affiliation in 2000 with the French consulting firm of Cap Gemini, S.A. This representation involved all levels of the IRS (audit, collection, and appeals) and litigation (which could not be consolidated) in a number of Federal District and Circuit Courts, the U.S. Court of Federal Claims and the U.S. Court of Appeals For The Federal Circuit, and the U.S. Tax Court.
- AV® (highest) rated attorney specializing in Federal tax matters, with an emphasis on audit, controversy, and litigation aspects.
- For nearly 15 years served as a twice-decorated Outstanding Trial Attorney with the Tax Division of the US Department of Justice in DC, where he dealt with IRS matters at just about every level and developed an intimate knowledge of the internal thinking.
- Thereafter became a partner in a Houston law firm, followed by the formation of his own firm, representing a broad range of individual, partnership, trust, and corporate clients, including his retentions as an expert tax consultant for 7 years by the international accounting firm, KPMG, and as lead trial counsel representing over 100 former partners of another international accounting firm, Ernst & Young, in tax litigation spanning 9 years.
- Has handled 300+ matters before the IRS involving collection, audit, and controversy, and has litigated 50+ cases with an aggregate amount in issue exceeding $800 million.
- Holds an LL.M. in Tax from New York University, and a J. D. and B.Sc. in Accounting (and a member of Beta Alpha Psi, the accounting honorary) from Ohio State University.
- Has a particular interest in the planning and litigating aspects of IRC §280E, which for good reason occupy a central position in cannabusiness consideration. Because of the potentially draconian impact of this provision, he has devoted special attention to the relevant structuring and substantive business planning considerations that will maximize the client position and minimize negative impact.
- He is a proud father of 3 with 4 grandchildren. Besides his legal education, he holds a B.A. in music (pipe organ) from George Washington University, which he earned while in DC at DOJ. His wife Ava, a former journalist, is a serial entrepreneur and venture capitalist.
- LL. M. (Tax), New York University (New York, NY)
- J.D., Ohio State University (Columbus, OH)
- B.Sc. (Accounting), Ohio State University (Columbus, OH), and a member of Beta Alpha Psi (Accounting Honorary).
- Admitted to following bars: Ohio, Texas, and District of Columbia; U. S. Supreme Court; U. S. Courts of Appeals, for the Fifth, Seventh, Ninth, Eleventh, and Federal Circuits; U. S. Court of Claims and U. S. District Court for the Southern and Western Districts of Texas; U. S. Tax Court.
- Martindale-Hubbell Rating: AV (highest).