KD Mitchell, Attorney

KD Mitchell, LLM, JD, provides thoughtful and experienced advocacy on behalf of clients in federal and state tax planning and disputes.

Licensed as an attorney in both Texas and Colorado, Mr. Mitchell has held a number of different tax positions.

He has worked for the IRS as an attorney and then an appeals officer. He’s led a tax controversy team for a boutique consulting firm, worked in the tax departments for two Fortune 500 companies, worked for one of the Big Four accounting firms, and has had his own tax practice for several years.

Having worked in just about every tax role available has provided him with a unique insight into the IRS, its operations, and our tax laws.

Mr. Mitchell’s work focuses on various state and federal tax matters and related business and probate matters, including:

  • tax procedural issues, including questions about tax attributes, timing, character, and penalties and interest;
  • structuring business and real estate transactions, including buying, selling, leasing, and other transfers and dispositions;
  • tax planning for corporate and flow through entities;
  • partnership tax issues, including partnership agreements and allocations;
  • depreciation and cost segregation issues, including advice on the tangible property regulations and dispositions;
  • accounting method changes, including Form 3115 presentation and strategy;
  • research tax credit issues, including qualification and funded research analysis;
  • self-directed IRAs and other plan issues, including qualification, prohibited transactions, and the unrelated business income tax;
  • passive activity loss and at-risk issues, including self-rental and grouping rules; and
  • routine and contested probate and estate planning matters.

He also handles complex disputes with the IRS and state tax authorities for both businesses and individuals. He has represented businesses ranging from entrepreneurs to multinational corporations, in industries such as high technology, manufacturing, oil and gas, and government contracting.

admissions

  • Texas, Attorney
  • Colorado, Attorney
  • U.S. Tax Court

education

  • LLM, Tax Law – University of Houston
  • JD – Texas Tech University
  • MS, Financial Planning & Finance – Texas Tech University
  • MS, Criminal Justice – Sul Ross State University
  • BS, Pre-Law, University of Texas (UTPB)

publications

Books

Articles

speaking engagements

  • INPACT Americas, Partners Forum Fall 2021, Tax Update (2021)
  • Strafford Publications, Claiming the R&D Tax Credit: IRS Rules, Substantiation of QRAs and QREs, Offsetting Payroll Tax, AMT Liabilities (2021)
  • Strafford Publications, Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor, and Withstanding IRS Challenges (2021)
  • TXCPA Houston, TaxExpo, The R&D Tax Credit: Advanced Topics (2021)
  • Engineered Tax Services, Inc., AEC Industry Tax Planning & Incentives Update, webinar (2021)
  • Corporate Tax Advisors, Inc., Payment Protection Program and the R&D Tax Credit, webinar (2020)
  • QRE Tax LLC, Medtech: What you are Missing from the R&D Tax Credit, webinar (2020)
  • Engineered Tax Services, Inc., Tax Incentives for Real Estate & Circular 230 Compliance, webinar (2020)
  • QRE Tax LLC, How to Evaluate an R&D Study, webinar (2020)
  • INPACT Americas, Partners Forum Spring Conference, Tax Reform & Specialty Tax Update (2019)
  • Engineered Tax Services, Inc., Advanced Strategies for Opportunity Zone Investing (2019)
  • PSMJ Resources, Inc., How to Successfully Manage A Research Tax Credit Audit (2018)
  • Opal Conference,  Tax Reform and Private Wealth (2018)
  • PSMJ Resources, Inc., Negotiating Contracts to Maximize Research Credits (2017)

legislative/regulatory comments

Comments to Texas Comptroller of Public Accounts for the Texas Research Tax Credit – Proposed rules 34 TAC §§ 3.599 and 3.340, 46 Tex. Reg 2555 and 46 Tex. Reg. 2565 (published in the Texas Register on April 16, 2021).

personal

Mr. Mitchell resides in Texas with his wife (also an attorney) and three children.

experience

  • Mitchell Tax Law — Attorneys at Law, Attorney
  • KPMG LLP, Senior Tax Manager
  • Starwood Hotels & Resorts Worldwide, Inc., Tax Director
  • Newmont Mining Corporation, Inc., Tax Manager
  • Internal Revenue Service, Appeals Officer
  • Internal Revenue Service, Attorney
  • Axiom Solutions, LLLP, Managing Director
  • Law Office of Kreig Mitchell, Attorney

tax law alerts

  • COD Income: Do You Count Pension Payments? May 2, 2021
  • The IRS’s Ability to Recoup Refund Checks April 24, 2021
  • Unpacking the Moving Expense Deduction April 17, 2021
  • Are Funds Advanced to Third Party Subject to Tax? April 11, 2021
  • Failure to Review Tax Return Voids Penalty Defense April 3, 2021
  • Using an Old NOL Carryforward March 27, 2021
  • Tax Debts & the Dissipated Asset March 20, 2021
  • Avoiding Tax Penalties for Bookkeeper’s Mistakes March 13, 2021
  • How to Challenge Payroll Taxes March 7, 2021
  • Enough is Enough, But An Amended Tax Return is Not February 27, 2021
  • Fixing Self-Directed IRA Errors February 20, 2021
  • Hobby Loss vs. Start-Up Expense? January 30, 2021
  • Foreign Corp Tax Returns Must Be Filed Timely January 23, 2021
  • Funding a Business: Capital Contribution vs. Debt January 16, 2021
  • The Contract for Deed Can Avoid IRS Liens January 9, 2021
  • When the IRS Sends Mail to the Wrong Address January 1, 2021
  • Can the IRS Waive Compliance With Tax Rules? December 19, 2020
  • Tax on Damages for Loss of Consortium December 13, 2020
  • Settle Taxes & Keep Right to Dispute Open November 28, 2020
  • How to Contest an IRS Settlement Agreement November 21, 2020
  • What Counts as Tax Advice? November 13, 2020
  • Tax Reporting for Returns & Allowances November 7, 2020
  • When Can the IRS Collect Tax Debts from a Dead Person? October 31, 2020
  • How to Substantiate Gambling Tax Losses October 24, 2020
  • Correcting Tax Overpayments After the Refund Period October 17, 2020
  • IRS Expands Sec. 9100 Relief for Late Forms 3115 October 10, 2020
  • Converting Home to Rental to Get Tax Loss Deduction October 3, 2020
  • Tax Court Puffery: Exaggeration is Not Evidence September 26, 2020
  • Funeral Expense Organization Denied Nonprofit Status September 19, 2020
  • Rejected e-File Return is a Valid Tax Return September 12, 2020
  • Meal & Entertainment: The IRS Auditors “Bread & Butter” September 5, 2020
  • Tax on Virtual Currency Received for Microtasks August 29, 2020
  • Illness as a Defense to Late Filing Penalties August 22, 2020
  • What is a Rental Activity? August 15, 2020
  • Divorce Payments & Tax Basis in Business August 8, 2020
  • Does an IRS Audit Waive a Defect in Tax Return? August 1, 2020
  • When is Rental Real Estate a Business? July 25, 2020
  • Avoiding Tax on Discharge of a Mortgage July 18, 2020
  • Avoiding the 60-Day IRA Rollover Requirement July 11, 2020
  • The IRS’ Power to Fish for Records July 4, 2020
  • Read more….
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