Kim Marie Boylan
Kim Marie Boylan is a highly respected tax attorney. She has a long track record of creating innovative, practical approaches for the successful resolution of tax disputes. A renowned tax litigator, she also effectively utilizes the IRS's administrative appeals procedures, fast track, mediation and other alternative dispute resolution processes.
Kim represents a broad spectrum of companies in connection with sophisticated domestic and international tax issues. Her practice focuses mainly on civil tax matters, but throughout her career she has also successfully represented clients on criminal tax matters.
As a recognized authority on privilege, Kim often advises companies in connection with the complicated issues that arise in this area, and numerous clients seek her knowledge and insight in judicial proceedings in the United States Tax Court, United States Court of Federal Claims, and in various district and appellate courts.
Her practice encompasses transfer pricing, as well as the Advance Pricing Agreement process, an area of practice that is greatly enhanced by her credentials as a Certified Public Accountant. Kim has also testified on clients' behalf before the United States Treasury Department, Internal Revenue Service and the Financial Accounting Standards Board.
Kim is a frequent speaker on tax controversy, transfer pricing and accounting policy issues, and writes extensively on these issues. She is a member of the J. Edgar Murdock Inn of Court at the United States Tax Court, the American Bar Association and the District of Columbia Bar Association.
Many of Kim's cases are never made public because of her success in resolving tax disputes at the administrative level. Recent successes include obtaining an almost 90 percent concession of a cost sharing buy-in issue for a global company undergoing an IRS audit and settling a contentious audit involving novel issues in the insurance industry through the IRS Fast Track process, again obtaining an almost complete IRS concession. Kim is also one of only a handful of tax controversy lawyers representing a Swiss bank in connection with the U.S. Department of Justice's Program for Non-Prosecution or Non-Target Letters for Swiss Banks. This is the keystone of the U.S. Department of Justice's attempt to ferret out U.S. taxpayers who have failed to report their foreign bank accounts held in Swiss Banks. It is an unprecedented program that implicates civil as well as criminal tax matters.
Notwithstanding her success at resolving cases short of litigation, Kim is a skilled litigator who has litigated some of the seminal cases in tax controversy over her almost 30 year career. Examples include 'United Parcel Service of America v. Commissioner (economic substance)' and 'Riggs National Corporation & Subsidiaries v. Commissioner (foreign tax credits)'. She was also involved in virtually every case in the series of cases that culminated in the U.S. Supreme Court's recent decision in Home Concrete & Supply, LLC v. United States (six year statute of limitations). Unlike many tax litigators, Ms. Boylan is skilled at handling cases in all three potential tax litigation forums – the United States Tax Court, the United States Court of Federal Claims, and the various United States district courts. Clients know that her development of a case at the administrative level always takes into account possible litigation and her cases are managed with that possibility in mind.
"Management of Cross-Border Tax Audits", May 2020, International Tax Review Managing Global Tax Disputes Summit
"Practical View: Development of Negotiation Skills - Managing the Controversy Process", May 2020, International Tax Review International Tax Controversy Summit
"Increasing tax certainty 2 – How is the in-house tax function adapting", April 2019: International Tax Review's Managing Global Tax Disputes Summit, London
"Risk, Communication and Persuasion – The Changing Role of the Chief Tax Executive", October 30, 2018: TEI's 73rd Annual Conference, San Diego, California
"CbCR, Masterfile and local file: Emerging best practices", September 2018: International Tax Review and TP Week's 18th Annual Global Transfer Pricing Forum, Munich
"Issue Discussion Forum II – Protest Onward", April 2018: Tax Executives International's Audits & Appeals Seminar, New Orleans, LA
"Ethics in Tax and Transfer Pricing Law", March 1, 2018: ITR Women in Tax Forum, New York
"The OECD's Base Erosion and Profit Sharing (BEPS) Project: Impact on Multinationals Doing Business in the Americas", October 2017: American Bar Association Section of International Law Fall Conference
"Effective Use of Alternative Resolution Strategies", May 2014: Tax Executives International Audits and Appeals Seminar – Insights and Skills for Tax Controversy Success
"Discovery Issues in Cross-Border Situations", June 1, 2012: Federal Bar Association Insurance Tax Seminar, Washington, DC
"The Impact of the Supreme Court's Decision in 'US v. Home Concrete & Supply' Upon Doctrines of Stare Decisis and Judicial Deference to Regulations", May 29, 2012: Webinar
Chambers Global Practice Guides, Law and Practice – USA, 2020
Privilege in Tax and Accounting Matters, (Portfolio 635), Bloomberg BNA Financial Accounting Resource Center
Chambers Global Practice Guides, Law and Practice – USA, 2019
The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues, (Portfolio 5511), Bloomberg BNA Financial Accounting Resource Center
Chambers Global Practice Guides, Law and Practice – USA, 2018
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, ThomsonReuters (Practical US/Domestic Tax Strategies, Checkpoint 2010), July 22, 2010
IRS Seeks To Overturn Court Losses Through Issuance of Retroactive Regulations, ThomsonReuters (Practical US/Domestic Tax Strategies, Checkpoint, and the Lawyer's Brief 2009)
Kim Marie Boylan was listed as one of the world's leading practitioners in both Tax and Litigation in Euromoney's Women in Business Law Expert Guide 2022
The Best Lawyers in America: Tax Law, 2022
Kim Marie Boylan was listed as one of the world's leading advisers in Euromoney's Tax Expert Guide 2022
Leading Individual for Tax, Lawdragon 500 Leading Dealmakers in America, 2022
International Tax Review Tax Controversy Leaders Guide
Euromoney's Guide to the World's Leading Transfer Pricing Advisors
International Tax Review Women in Tax Leaders Guide
Ranked Practitioner, Tax Controversy Chambers USA, 2020
Legal 500 USA—US: Tax Controversy
Listed in the Euromoney's Women in Business Law Guide for Tax, 2020
Best in Tax Dispute Resolution, Euromoney's Women in Business Law Awards, 2019
Best in Transfer Pricing, Euromoney's Women in Business Law Awards, 2015 and 2016
Global Law Experts Tax Disputes Attorney of the Year in Washington, DC, 2015
2014 Corporate Intl Magazine Global Award – Tax Disputes Attorney of the Year in Washington, DC
Tier 1 – National Tax Litigation, US News/Best Lawyers, 2014
Tier 1 – Washington, DC Tax Litigation, US
News/Best Lawyers, 2014