Derek W. Kaczmarek is a partner at Frazer, Ryan, Goldberg & Arnold, specializing in tax controversy. Tax controversy includes tax litigation, tax audits, and tax collection. As a tax controversy attorney, he represents individuals, businesses, trusts and estates against the I.R.S. and state/local taxing authorities.
Mr. Kaczmarek began his tax controversy career as a trial attorney with the I.R.S. in Las Vegas, Nevada in 2005. He ended his government service in 2012 as a senior trial attorney with the I.R.S. in Phoenix, Arizona. During that time, he represented the I.R.S. in hundreds of cases before the United States Tax Court. He served as lead counsel in more than forty U.S. Tax Court trials. He also advised I.R.S. revenue agents and revenue officers in issues ranging from development of criminal cases, seizure of property (including personal residences), conducting a tax fraud audit, innocent spouse cases and international tax issues. The State Bar of Arizona recognizes Mr. Kaczmarek as a certified specialist in tax law.
Mr. Kaczmarek uses the experiences he gained at the I.R.S. to aggressively represent his clients with tax issues.
- New York University School of Law – LL.M. (Taxation), 2005
- Indiana University School of Law, Bloomington – J.D. (Cum Laude), 2003.
- State Bar of Arizona, Tax Section, elected Chief Budget Officer, 2015 – 2016
- State Bar of Arizona, Tax Section, elected Secretary, 2014 – 2015
- State Bar of Arizona, Tax Section, elected Member-at-Large, 2012 – 2014
- Western States Bar Association, Arizona Representative, 2013 – present
- Scottsdale Bar Association, elected member Board of Directors, 2013 – 2014
- Martindale-Hubbell, AV Peer Rating
- State Bar of Arizona, Certified Specialist – Tax Law
- I.R.S. Office of Chief Counsel, Cube Award (litigation of national significance)
- I.R.S. Office of Chief Counsel, SB/SE, Litigation Award
- I.R.C. 831(b) Captive Insurance and the I.R.S. – An Update, 2017 Tucson Tax Study Group continuing education program.
- Is Your LLC Ready for an IRS Audit Under the New Rules? 2017 State Bar of Arizona Continuing Legal Education Program.
- Nuts & Bolts of Tax Litigation, American Bar Association, Tax Section 2016 Midyear Meeting
- Discussion of IRC 831(b) Captive Insurance Audits and Litigation, 2016 Western Regional Captive Insurance Conference.
- Current Tax Issues, The Seth Leibsohn Show, 2015.
- Ongoing Battle Between Captives and the IRS, 2015 Arizona Captive Insurance Association conference.
- IRS Innocent Spouse Relief: Navigating the Process, 2015 State Bar of Arizona lawyer luncheon program.
- Present Tax Controversies: Navigating the Process, 2013 University of Nevada – Las Vegas Continuing Legal Education seminar.
- Form 1099-K and the Global High Wealth Industry Group, 2013 Tucson Tax Study Group continuing education program.
- Jones v. Commissioner, 146 T.C. No. 3 (U.S. Tax Court, 2016)
- Norma L. Slone, Transferee v. Commissioner, T.C. Memo. 2016-116 (U.S. Tax Court, 2016)
- Kline v. Commissioner, T.C. Memo. 2015-14 (U.S. Tax Court, 2015)
- Slone v. Commissioner, 810 F.3d 599 (U.S. Court of Appeals for the 9th Circuit, 2015)
- Estate of Evenchik v. Commissioner, T.C. Memo. 2013-34 (U.S. Tax Court, 2013)
- Estate of Giovacchini v. Commissioner, T.C. Memo. 2013-27 (U.S. Tax Court, 2013)
- Dominguez v. Commissioner, T.C. Memo. 2011-281 (U.S. Tax Court, 2011)
- Ellington v. Commissioner, T.C. Memo. 2011-193 (U.S. Tax Court, 2011)
- Bell v. Commissioner, T.C. Memo. 2011-152 (U.S. Tax Court, 2011)
- Abdi v. Commissioner, T.C. Summary Opinion, 2010-175 (U.S. Tax Court, 2010)
- Ernle v. Commissioner, T.C. Memo. 2010-237 (U.S. Tax Court, 2010)
- Fairlamb v. Commissioner, T.C. Memo. 2010-22 (U.S. Tax Court, 2010)
- Crum v. Commissioner, T.C. Memo. 2008-216 (U.S. Tax Court, 2008)
- Fain v. Commissioner, 129 T.C. No. 11 (U.S. Tax Court, 2007)
- Rainbow Tax Servie, Inc. v. Commissioner, 128 T.C. No. 5 (U.S. Tax Court, 2007)
- Steinberg v. Commissioner, T.C. Memo. 2006-217 (U.S. Tax Court, 2006)
- IRS’s Attack on 831(b) Captive Insurance, Nevada Lawyer, April 2016 edition.
- The SEC’s Role in the Global Era: How the SEC will Protect U.S. Investors in Foreign Markets, Indiana Journal of Global Legal Studies, 2002.