Gerald Kelly Email and Phone Number

Advocate for clients involved in federal tax controversies. Represent taxpayers being audited by the Internal Revenue Service. Negotiate the settlement of federal tax liabilities through the Offer in Compromise program. Represent clients being investigated for or charged with criminal tax and money laundering offenses. Negotiate plea bargains with the United States Attorney's Office and the Department of Justice. Conduct civil trials as lead counsel. File claims for abatement of penalties and interest. Represent taxpayers before various state taxing authorities in civil and criminal matters. Manage associates and support staff. Guest lecturer at Maryland Volunteer Lawyers Service. Represent clients in need through the Maryland Volunteer Lawyers Service pro bono program.

Represented individual and corporate clients before the IRS and in Federal Court in civil and criminal tax cases.

Represented individual and corporate clients before the IRS and in Federal Court in civil and criminal tax cases. Supervised associates and support staff.

Represent taxpayers before the Criminal Investigation, Examination, Collection, and Appeals Divisions of the IRS. Represent clients in federal court in tax controversy cases. Supervise CPAs and Enrolled Agents.

Representation of clients before the Internal Revenue Service in complex civil and criminal tax matters. Litigate civil and criminal tax cases. Manage associates and support staff.

Assisted in all aspects of preparing complex civil cases for litigation. Performed legal research in matters before U.S. District Courts and U.S. Courts of Appeals. Responded to discovery and Freedom of Information Act requests. Assisted counsel at trial in District Court proceedings. Received Attorney General’s award for superior work performance.

Investigated individual and corporate cases involving the failure to file tax returns and pay assessed tax liabilities. Negotiated the settlement of individual and corporate tax liabilities. Gathered case information by issuing summonses, searching public records, interviewing third parties, accessing computer databases, and conducting field investigations. Seized real and personal property. Issued levies attaching wages, accounts at financial institutions, and accounts receivable. Analyzed financial disclosure statements. Assessed responsible officer penalties pursuant to IRC § 6672. Referred cases for audit and criminal investigation.

Responded to research requests and drafted written memoranda. Assisted in organizing a major fund raising event. Addressed oral and written constituent inquiries.