Kevin M. Flynn

Kevin M. Flynn is a forceful advocate with proven skills in litigating federal civil and criminal tax controversies.  Mr. Flynn has tried and won numerous tax cases involving a broad range of corporate and personal income tax issues.  Mr. Flynn also has strong negotiating skills and business judgment, which has 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 has litigated many New York State and City tax cases involving individuals, corporations, partnerships, estates, sales and use taxes, tobacco taxes, real property taxes, residency and 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.”  In addition he was also awarded “Attorney-of-the-Year”, North Atlantic Region while at the IRS.


Kevin M. Flynn Representative Matters

  • 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.

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Awards and Recognitions

Recognized by "New York Super Lawyers" for 2011

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

Contact

Email: KFlynn@kflaw.com

Tel: 212.808.8100


Publications

December 01, 2011

Tax Controversies: Audits, Investigations, Trials, 2 Vols.


Education

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)


Bar Admissions

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