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Kevin M. Flynn

Kevin M. Flynn

Kevin M. Flynn

Partner


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New York City
T: 212.808.8100
F: 212.808.8108

Kevin M. Flynn is a forceful advocate with proven skills in litigating federal civil and criminal tax controversies for clients with complex tax challenges. Mr. Flynn’s particular experience in civil tax issues has led to him trying and winning numerous tax cases involving a broad range of corporate, partnership, personal income tax, and employment tax issues. Mr. Flynn’s strong negotiating skills and business judgment have allowed him to achieve extraordinary results for clients at all levels of the Internal Revenue Service administrative process.

Mr. Flynn also defends clients in civil and criminal tax administrative proceedings and litigation involving New York State and New York City taxes.  Mr. Flynn’s litigation experience includes many New York State and City tax cases involving individuals, corporations, partnerships, estates, sales and use taxes, tobacco taxes, employment taxes, real property taxes, residency and income allocation issues, and penalty disputes.

Before Kostelanetz & Fink, LLP, Mr. Flynn had a distinguished career of government service.  Mr. Flynn was a Special Trial Attorney for the Office of Chief Counsel of the Internal Revenue Service in New York City.  Before joining the IRS, Mr. Flynn served as an Assistant District Attorney prosecuting felony cases in Massachusetts.

Mr. Flynn has been recognized by “New York Super Lawyers.”  He also was awarded “Attorney-of-the-Year”, North Atlantic Region, while at the IRS.

College of the Holy Cross, A.B., 1977, Magna Cum Laude

Western New England College School of Law, J.D. (1981), Law Review

Boston University School of Law, LL.M (1984)

Massachusetts, 1981

New York State, 1990

Southern District of New York, 1992

Eastern District of New York, 1992

United States Tax Court, 1984

Court of Federal Claims, 1998

U.S. Court of Appeals, 2nd Cir., 1995

    • Mr. Flynn tried the first case litigated in the Tax Court involving an Internal Revenue Service challenge to an historic rehabilitation tax credit transaction.  Mr. Flynn argued that the IRS’ attack against a rehabilitation project involving a tax-exempt entity and a Fortune 500 company was unfounded, in light of the clear Congressional purpose behind the historic rehabilitation tax credit.
    • Mr. Flynn successfully defended a corporate client in a three-week Tax Court trial against IRS challenges to the ownership of patent rights and to the patent royalty rate, under a royalty agreement between the corporation and its shareholders.
    • Following a two-week trial in an innocent spouse case, Mr. Flynn obtained a favorable settlement for his client, substantially reducing her exposure to IRS claims for taxes.
    • Mr. Flynn won partial summary judgment against the IRS in an I.R.C. § 6700 return preparer penalty case, which eliminated virtually all of the IRS’ claim for penalties against his client.
    • In an appeal to the United States Court of Appeals for the Second Circuit, Mr. Flynn obtained reversal of a district court’s decision against his client in a case involving whether entertainers should be classified as employees or independent contractors.
    • Mr. Flynn won a complete victory against the New York State and City tax authorities in a case where he proved that his client who owned a New York City apartment was not a resident of New York and, thus, not subject to New York State and City taxes.
    • In litigation against the New York State tax authorities, Mr. Flynn successfully established that his client’s withdrawals from his professional corporation were loans and not compensation, and that the client, an attorney, was not liable for civil penalties.
    • Mr. Flynn tried the first case litigated in the Tax Court involving an Internal Revenue Service challenge to an historic rehabilitation tax credit transaction.  Mr. Flynn argued that the IRS’ attack against a rehabilitation project involving a tax-exempt entity and a Fortune 500 company was unfounded, in light of the clear Congressional purpose behind the historic rehabilitation tax credit.
    • Mr. Flynn successfully defended a corporate client in a three-week Tax Court trial against IRS challenges to the ownership of patent rights and to the patent royalty rate, under a royalty agreement between the corporation and its shareholders.
    • Following a two-week trial in an innocent spouse case, Mr. Flynn obtained a favorable settlement for his client, substantially reducing her exposure to IRS claims for taxes.
    • Mr. Flynn won partial summary judgment against the IRS in an I.R.C. § 6700 return preparer penalty case, which eliminated virtually all of the IRS’ claim for penalties against his client.
    • In an appeal to the United States Court of Appeals for the Second Circuit, Mr. Flynn obtained reversal of a district court’s decision against his client in a case involving whether entertainers should be classified as employees or independent contractors.
    • Mr. Flynn won a complete victory against the New York State and City tax authorities in a case where he proved that his client who owned a New York City apartment was not a resident of New York and, thus, not subject to New York State and City taxes.
    • In litigation against the New York State tax authorities, Mr. Flynn successfully established that his client’s withdrawals from his professional corporation were loans and not compensation, and that the client, an attorney, was not liable for civil penalties.
    • Represents a New York City bank before the Appeals Office of the Internal Revenue Service in a multi-million-dollar claim involving the bank’s charge-off of customer loans.
    • Represents a client in a Tax Court case with a deficiency asserted of more than $30 million involving issues of alleged unreported income, abandonment losses, rental activity adjustments, and the civil fraud penalty.
    • Represented a partner of a national accounting firm in criminal investigation by the United States Attorney’s Office for SDNY involving “tax shelters.” No charges were brought against his client.
  • Interviewee, American Citizens Abroad (ACA) TaxCast podcast (Part II) (May 31, 2020)
  • Interviewee, American Citizens Abroad (ACA) TaxCast podcast (Part I) (May 15, 2020)
  • Panelist, Ethics, Data Breaches, and More, Federal Bar Association 2020 Tax Law Conference, Washington, D.C. (March 6, 2020)
  • Moderator, Criminal Tax Sentencing – Best Practices, Federal Bar Association 2020 Tax Law Conference, Washington, D.C. (March 6, 2020)
  • Co-Chair, Enforcement Criminal Tax Program, Federal Bar Association 2020 Tax Law Conference, Washington, D.C. (March 5, 2020)
  • Participant, International Tax Disputes, The Forum, Surrey, United Kingdom (February 26 – 28, 2020)
  • Speaker, Financial Crimes Enforcement, Compliance & Risk Mitigation, Bahamas Financial Services Board, Nassau, Bahamas (February 19, 2020)
  • Speaker, Women in Tax, Georgetown University Law Center, Washington, D.C. (February 12, 2020)
  • Moderator, Update: Tax Division, U.S. Department of Justice, Midyear Meeting, Section of Taxation, American Bar Association, Boca Raton, FL (February 1, 2020)
  • Interviewee, People in Tax, ABA Tax Times Podcast (January 3 and 9, 2020)
  • Panelist, The Consequences of Conviction – The Sentencing Guidelines, Restitution, Forfeiture and Other Bad Things That Happen, 36th Annual National Institute on Criminal Tax Fraud and 9th Annual National Institute on Tax Controversy, Las Vegas, NV (December 12, 2019)
  • Speaker, Criminal Tax Workshop, 36th Annual National Institute on Criminal Tax Fraud and 9th Annual National Institute on Tax Controversy, Las Vegas, NV (December 11, 2019)
  • Panelist, Tax Fraud Red Flags, Financial Crimes Enforcement Conference, American Bar Association/American Bankers Association, Washington, D.C. (December 9 and 10, 2019)
  • Panelist, Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules that Every Tax Advisor Should Know, Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2019, Practicing Law Institute, Los Angeles, CA (December 6, 2019)
  • Panelist, Application of Authority in the Changing World of Deference, 67th Annual Taxation Conference, University of Texas School of Law, Austin, TX (December 5, 2019)
  • Moderator, A Conversation with Nina Olson, former National Taxpayer Advocate, 2019 New England IRS Representation Conference, Uncasville, CT (November 22, 2019)
  • Panelist, Criminal Aspects of IRS Collection Cases, 2019 New England IRS Representation Conference, Uncasville, CT (November 22, 2019)
  • Panelist, What You Really Need to Know if You are Taking on a Criminal Tax Case, 2019 Criminal Tax Update, Pennsylvania Association of Criminal Defense Lawyers, Philadelphia, PA (November 21, 2019)
  • Speaker, Tax Controversies – IRS Practice Update, Sophisticated Tax Planning for Your Wealthy Clients, AICPA, Philadelphia, PA (November 18, 2019)
  • Panelist, From the Experts: Tax Controversy and Tax Litigation – Civil and Criminal Tax Update, 78th Institute on Federal Taxation, New York University, San Francisco, CA (November 10, 2019)
  • Panelist, What Every Estate Planner Needs to Know About International Tax and Reporting, and the Government’s Enforcement and Initiatives, 2019 Annual Meeting of the California Tax Bar & California Tax Policy Conference, San Diego, CA (November 8, 2019)
  • Panelist, IRS Voluntary Disclosure Program and Updates on the Other Offshore Procedures, 56th Annual Hawaii Tax Institute, Honolulu, Hawaii (November 5, 2019)
  • Panelist, Caution Trustees – Beware of Unresolved Tax Liabilities of Incapacitated Taxpayers and Decedents; Ethical Considerations, 56th Annual Hawaii Tax Institute, Honolulu, Hawaii (November 4, 2019)
  • Panelist, Paying U.S. Taxes in Canada: Are You Caught on the Borderline?, Pathways to US Tax, Windsor, OH, Canada (November 2, 2019)
  • Speaker, Recruiting and Retaining Women in Tax – What Does it Take, Tax Section of the Federal Bar Association, Washington, D.C. (October 25, 2019)
  • Speaker, The New Age of Voluntary Disclosures, Graduate Tax Scholars, Georgetown University Law Center, Washington, D.C. (October 24, 2019)
  • Panelist, International Enforcement – What’s Old, What’s New and What We Can Expect, 35th Annual UCLA Extension’s Tax Controversy Institute, Beverly Hills, CA (October 22, 2019)
  • Panelist, IRS International Tax Enforcement in a Post-OVDP World, 15th Annual University of San Diego School of Law Procopio International Tax Institute, San Diego, CA (October 18, 2019)
  • Panelist, Identifying the Line Between Avoidance and Evasion: Global Criminal Tax Enforcement, 15th Annual University of San Diego School of Law Procopio International Tax Institute, San Diego, CA (October 17, 2019)
  • Chaired, Civil and Criminal Tax Penalties, ABA Tax Section Fall 2019 (October 5, 2019)
  • Panelist, No Good Deed Goes Unpunished: Potential Liability of Executors and Beneficiaries for a Decedent’s Tax Liabilities, Serjeant’s Inn (October 2, 2019)
  • Speaker, Preserving Confidentiality in Cross Border Investigations, 37th Annual Cambridge, England International Symposium on Economic Crime (September 3, 2019)
  • Panelist, Cooperation or Compulsion: The Emerging U.S. Experience With Voluntary and Involuntary Disclosures of Foreign Transactions, 37th Annual Cambridge, England International Symposium on Economic Crime (September 3, 2019)
  • Panelist, Ethical Pitfalls and How to Avoid Them When Representing Clients in IRS Collections and Audits, University of San Diego School of Law – RJS LAW Tax Controversy Institute 2019, San Diego, CA (July 19, 2019)
  • Speaker, What’s New in Federal Tax Enforcement?, The American Academy of Attorney-CPAs 2019 Annual Meeting & Education Conference (July 5, 2019)
  • Panelist, IRS Voluntary Disclosures: Past, Present, and Future, The American Academy of Attorney-CPAs 2019 Annual Meeting & Education Conference, Orange Beach, AL  (July 5, 2019)
  • Interviewer, Department of Justice Update, NYU SCPS 11th Annual Tax Controversy Forum (June 21, 2019)
  • Moderator, How Well Do Your Secrets Travel? Understanding the Scope of Privileges in Crossborder Audits and Investigations, NYU SCPS 11th Annual Tax Controversy Forum (June 20, 2019)
  • Panelist, FBAR & FATCA: The Crackdown on Unreported Foreign Assets Continues, AICPA ENGAGE 2019 Conference (June 11, 2019)
  • Panelist, IRS Controversies, AICPA ENGAGE 2019 Conference (June 11, 2019)
  • Panelist, IRS Examinations and Appeals, The IRS Workshop, AICPA ENGAGE 2019 Conference (June 10, 2019)
  • Panelist, Addressing Conflicts of Interest in Today’s Tax Practice, Tax Alliance Conference, Dallas, TX (June 5, 2019)
  • Moderator, The Current State of the IRS, Personal Income Tax Committee, New York City Bar, New York, NY (May 28, 2019)
  • Moderator, Whistleblowers: Protections and Privacy, 4th International Conference on Taxpayer Rights, Minneapolis, MN (May 24, 2019)
  • Panelist, Are Your Secrets Safe? A Discussion of the Scope, Application and Protection of Legal Privileges in the U.S. and Abroad, ABA Taxation Section, May Meeting, Washington, D.C. (May 11, 2019)
  • Panelist, Collection-Based Tax Crimes, May Meeting, Section of Taxation, American Bar Association, Washington, DC (May 10, 2019)
  • Panelist, Parallel Proceedings, 3d Annual Lightfoot White Collar Institute, Birmingham, AL (May 8, 2019)
  • Speaker, Business or Pleasure? Navigating the Internal Revenue Code When Your Boat is a Business, Recreational Boating Committee of the Maritime Law Association of the United States, New York, NY (May 2, 2019)
  • Panelist, Tax Advice in the Age of the 24-Hour News Cycle, Webinar, ABA Taxation Section (April 24, 2019)
  • Speaker, What’s New in Tax Enforcement – Current Priorities of the IRS and DOJ Tax Division, The Wranglers Law Club, Baltimore, MD (April 18, 2019)
  • Co-Chair/Moderator, Identifying the Line Between Avoidance and Evasion: Global Criminal Tax Enforcement, 19th Annual U.S. and Europe Tax Practice Trends Conference, ABA, Paris, France (April 5, 2019)
  • Panelist, What Every Estate Planner Needs to Know About International Tax and Reporting, and the Government’s Enforcement and Initiatives?, California Lawyers Association Tax Section Annual Estate and Gift Tax Conference, San Francisco, CA (March 15, 2019)
  • Panelist, Updated Voluntary Disclosure Procedures: Is this the Correct Path for Your Noncompliant Client?, 43rd Annual Tax Law Conference, Federal Bar Association, Washington, DC (March 8, 2019)
  • Moderator, New Developments in Criminal Tax Enforcement, 33rd Annual National Institute on White Collar Crime, American Bar Association, New Orleans, LA (March 6, 2019)
  • Speaker, What’s New in Tax Enforcement – Current Priorities of the IRS and DOJ Tax Division, The Rule Day Club, Baltimore, MD (February 12, 2019)
  • Speaker, Criminal Tax Enforcement: What Lies Ahead in 2019, Georgetown Scholars Lunch, Georgetown University Law Center, Washington, DC (February 7, 2019)
  • Speaker, Current Developments – Tax Division, U.S. Department of Justice, 2019 ABA Taxation Section Midyear Meeting, New Orleans, LA (January 18, 2019)
  • Panelist, Tax Advice in the Age of the 24-Hour News Cycle, 2019 ABA Taxation Section Midyear Meeting, New Orleans, LA (January 18, 2019)
  • Keynote Speaker, Update from Washington, D.C., 37th Annual International Tax Conference, Tax Section, Florida Bar Association, Miami, Florida (January 10, 2019)
Kevin M. Flynn Super lawyer

Recognized by “New York Super Lawyers” for 2011

Attorney-of-the-Year, North Atlantic Region, when at the IRS