Kim Marie Boylan is an experienced tax attorney who, for over two decades, has represented taxpayers in resolving their tax disputes successfully by utilizing the IRS's administrative appeals procedures, mediation, and other alternative dispute resolution processes. In addition, Ms. Boylan has represented numerous clients in judicial proceedings in the United States Tax Court, United States Court of Federal Claims, and in various district and appellate courts. Her practice also encompasses transfer pricing, as well as the Advance Pricing Agreement process. She has been recognized in the US Legal 500 for Tax Controversy in 2007, 2009, 2010, and 2011. In addition, Ms. Boylan has represented the technology, venture capital, and retail industries in connection with sophisticated tax and accounting policy issues and has testified on behalf of clients before the United States Treasury Department, Internal Revenue Service, and the Financial Accounting Standards Board.

Ms. Boylan is a frequent speaker on tax controversy, transfer pricing, and accounting policy issues and has written extensively on these issues. She is a member of the J. Edgar Murdock Inn of Court at the United States Tax Court, the District of Columbia Bar Association and the American Bar Association. Ms. Boylan is a Certified Public Accountant.

Bars and Courts
District of Columbia Bar
US Tax Court
US Court of Federal Claims
US Court of Appeals for the Second, Fourth, Fifth, Seventh, Ninth, Eleventh, District of Columbia and Federal Circuit

Clerkships
Honorable Robert J. Yock, United States Court of Federal Claims, 1986-1987

Education
LLM, Georgetown University Law Center, with distinction, 1993
Syracuse University College of Law, cum laude, Editor of Law Review, 1986
BS, Georgetown University, 1981

Awards and Recognition
Legal 500 USA 2012—US: Tax Controversy

Publications
"Absolute Power Corrupts Absolutely: Basis Overstatement and the Six-Year Limitations Period – Should the IRS Be Allowed to Re-Write the Law Retroactively?, 52 Tax Management Memorandum 235, Vol. 52, No. 12 (June 6, 2011)
"Gift Card Programs: Will the IRS Allow Income Deferral for Giftcos?," Tax Notes, Vol. 130, No. 5 at 584, January 31, 2011
"FASB Proposes Expanded Disclosures Regarding Loss Contingencies," July 22, 2010, ThompsonReuters (Practical US/Domestic Tax Strategies, Checkpoint 2010)
Gift Card Update — "Federal Reserve Board Issues Final Gift Card Regulations; IRS May Permit Income Deferral for Certain Giftcos," ElectronicBanking Law and Commerce Report (2010)
IRS Seeks To Overturn Court Losses Through Issuance of Retroactive Regulations, ThompsonReuters (Practical US/Domestic Tax Strategies, Checkpoint, and the Lawyer's Brief 2009)
"Bakersfield: Overstatement of Basis Is Not "Omission of Gross Income" that Triggers Extended Six-Year Limitations Period for Assessing Tax," ThompsonReuters (the Lawyer's Brief 2009)
"The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues, BNA Accounting Policy & Practice Portfolios (July 2007)
"New 409A Rules Could Hurt VC-backed Companies" Venture Capital Journal (February 1, 2006)
"FASB's 'New' Method To Value Options Is Flawed" Venture Capital Journal February, 2004
"The Ins and Outs of the Employee Stock Option Debate" BNA 2003
"The IRS's Proposed Cost Sharing Regulations – Same Position, Different Venue," Tax Planning International, e-commerce, Volume 4, Number 10, BNA International (October 2002)
"The IRS's Proposed Cost Sharing Regulations – Same Position, Different Venue," Tax Planning International, Transfer Pricing, BNA International (October 2002)
"Bank-Owned Life Insurance: Pre-Purchase Analysis and Post-Purchase Compliance," 118 The Banking Law Journal 208, March 2001
"The Restrictive Stock Transfer Agreement: Still a Valid Means of Establishing the Value of Stock for Estate Tax Purposes After St. Louis County Bank?" 37 Syracuse Law Review 181, 1986.
"The Guide to Transfer Pricing Compliance," Thompson Publishing Group, 1994. (Contributing Author)

Languages
English

Citizenship
United States