PDF

Ms. Kuhn is a Director in Jackson & Campbell, P.C.’s Business Law Practice Group, specializing in a variety of federal and state tax and non-tax matters and litigation in federal and state courts. She is also the Chair of Jackson & Campbell’s Tax Law Practice Group.

Nancy has a strong and diverse background in tax planning, representation of taxpayers before the IRS, and general litigation. She has represented many taxpayers undergoing IRS audits, in addition to taxpayers in IRS appeals and collections. Nancy also advises clients with complex structures including joint ventures and domestic/international affiliated entities. She assists clients in navigating and negotiating favorable settlements with the IRS in trust and estate matters, employment tax, nonprofits, and individual/corporate collection matters. Nancy frequently advises clients who are in the planning stages of philanthropy, ensuring compliance with the Internal Revenue Code. She also advises individuals and corporate entities with regard to foreign and domestic tax issues, along with related business issues including complex litigation in federal and state courts. Nancy is an expert witness and advisor regarding syndicated charitable conservation easements.

Nancy’s existing clients include a variety of domestic and foreign high net-worth individuals, corporations, nonprofit organizations, and domestic and foreign limited liability entities.

Nancy was named a Super Lawyer in 2020 by Washington D.C. Super Lawyers, a supplement of The Washington Lawyer.

Prior to joining Jackson & Campbell, Nancy was Of Counsel with a D.C. law firm specializing in federal tax matters. Nancy also served with the IRS for ten years, primarily litigating before the United States Tax Court on behalf of the government. Nancy also served as an attorney-advisor at the United States Tax Court. Prior to law school, Nancy was a professional musician and Fulbright Scholar in Trondheim, Norway.

Nancy is active in the community and is a member of a variety of organizations. She sings with the Washington Chorus, Washington’s premier adult chorus which performs frequently at The John F. Kennedy Center for the Performing Arts. Nancy is a member of the Murdock Inn of Court and Co-Chair of the 20 + Experts and the Women in Politics Committees of the Women’s Bar Association of the District of Columbia. She is a long-distance runner and directs a handbell choir.

Articles

  • Keep church and state separate,” The Washington Post-Letters To The Editor, February 5, 2017
  • Nonprofits and Campaign Activities,” WBA Raising the Bar, September/October 2016
  • “Large Charities Require Big Bucks,” The Washington Post-Letters To The Editor, June 7, 2015
  • Congress Should Reform Our Corporate Tax Structure,” The Washington Post-Letters To The Editor, September 26, 2014
  • “IRS probe should spur reform,” The Washington Post – Letters to the Editor, May 16, 2013
  • “Secretive No More, Nonprofits Must Disclose Donors” Tax Analysts August 27, 2012
  • “Accountable Care Organizations: Tax Consequences to Tax Exempt Healthcare Organizations in Joint Ventures,” Tax Analysts Exempt Organization Tax Review, July 2011
  • “Collection Issues? Taxpayers Take The Fast Track to Tax Court” Tax Analysts, August 30, 2010
  • “What Will Health Care Legislation Hold for Nonprofit Hospitals?” Taxation of Exempts, Nov/Dec 2009
  • “Private Foundations and the Protection of Assets” co-authored with Marcus S. Owens, Tax Analysts’ The Exempt Organization Tax Review, June 2009
  • “Separating Exempt-Purpose and Non-Exempt Purpose Activities” Taxation of Exempts, Sept/Oct 2008
  • September 2020
    Client Alert: Employers Liable for Deferred Payroll Taxes
    The Internal Revenue Service has issued guidance for employers who, in response to the President’s Executive Memorandum dated August 8, 2020, choose to defer payroll taxes for employees from September 1, 2020, through December 31, 2020. In Notice 2020-65, issued August 28, 2020, the IRS specified that the deferred payroll taxes are due to the IRS prior to ... Read More
  • August 2020
    Client Alert: Payment Protection Program Grants May Result in Unexpected Taxable Income
    The Paycheck Protection Program (“PPP”) enacted through the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) is the government relief program that provided loans to small businesses to cover payroll, rent or mortgage payments and utilities. The loan may be forgiven under certain prescribed circumstances. The issue for recipients now is how to account for the funds. There ... Read More
  • May 2020
    Client Alert: Economic Impact Payments & The IRS' Return Policy
    In the past several weeks the IRS has issued millions of checks to certain individuals, compliments of a Congress which is desperately trying to keep our economy running. On May 6, 2020, the IRS issued several new Q&A’s on its website addressing what recipients should do if an Economic Impact Payment (“EIP”) is received and the name on the check is ... Read More
  • April 2020
    Client Alert: Sorting Through The Various COVID-19 Relief Programs and Conflicting Guidance on Loan Forgiveness
    Small businesses and charities may be sorting through the various programs recently enacted and signed into law, trying to figure out which one is best. While each business or charity is unique and no one option is best for all, bets can be hedged and more than one program may be utilized. The Paycheck Protection Program (“PPP”) enacted through the ... Read More
  • April 2020
    Client Alert: Additional Help For Individuals From The Tax Code
    The COVID-19 pandemic was designated under the Stafford Act as a national emergency on March 13, 2020. By doing so, the federal government opened a new area for tax-free help to those impacted directly by the disease, or indirectly due to the shelter-in-place directives. Section 139, enacted after 9/11, allows employers, or really anyone so inclined, to provide “qualified disaster relief ... Read More
  • April 2020
    Client Alert: The Families First Act, the CARES Act, and IRS Guidance for Employers
    The Families First Coronavirus Response Act (FAMILIES FIRST ACT), Public Law No. 116-127 (March 18, 2020), and the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT), Public Law No. 116-136 (March 27, 2020) provide relief to employees and employers (including nonprofits) during this pandemic. The relief provided by the FAMILIES FIRST ACT is in the form of additional paid ... Read More
  • March 2020
    Client Alert: Internal Revenue Service Suspends Certain Collection Actions
    On March 25, 2020, the Internal Revenue Service (“IRS”) introduced its “People First Initiative” in which it will suspend certain tax collection activities currently ongoing and limit the number of new collection actions.  These limitations will run initially from April 1, 2020, through July 15, 2020.  The implication from the IRS is that the July 15th end date ... Read More
  • March 2020
    Families First Coronavirus Response Act
    On March 18, 2020, the 118th Congress of the United States signed into law the Families First Coronavirus Response Act, which will go into effect on April 2, 2020. The primary details of this newly enacted law are as follows: EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT (Section 3101) Applies to employers with fewer than 500 employees, but more than 25 ... Read More
  • April 2019
    Conservation Easements: Saving Our Green Spaces or Illegal Tax Shelters?
    A property owner who donates an easement of his or her property to a charitable organization for conservation or historical purposes is permitted to take a charitable deduction for the value of that donated property easement. The statutory requirements are set forth in Internal Revenue Code §170(h). There are many conservation easements that are fulfilling the intent of the legislation ... Read More
  • February 2019
    Tax Planning for Nonresident Aliens Who Own US Property
    Individuals who are not citizens or residents of the United States, known as nonresident aliens (NRA), need to be aware of the U.S. estate and gift taxes that will be applicable to their U.S. fixed assets, for example, U.S. real estate. If an NRA owns fixed assets located in the ... Read More
  • January 2019
    Excise Tax on Nonprofits: Executive Compensation
    Many tax-exempt organizations will now be required to pay an excise tax on any compensation over $1 million paid to each of their top five employees. That amount of compensation, including end-of-career parachute payments, may be subject to the corporate tax rate, which is currently 21 percent. Internal Revenue Code section 4960, enacted as part of the Tax Cuts and Jobs ... Read More
  • December 2018
    Tax Treaty Interpretation: Nonjusticiable Political Question?
    The U.S. Court of Appeals for the District of Columbia reversed and remanded the lower court’s decision in a case involving the interpretation of the US-Switzerland tax treaty. In Starr International Company, Inc. v. United States, No. 1:14-cv-01593  (D.C. Cir. Dec. 7, 2019), Starr sought a tax refund for a portion of the 30 percent withholding taxes automatically ... Read More
  • October 2018
    Are Business Lunches Entertainment?
    The new tax legislation, called the Tax Cuts and Jobs Act (TCJA) eliminated most deductions for client entertainment expenses. Prior law allowed a 50 percent deduction for both meals and entertainment expenses, and so there was no need for businesses to differentiate between the two categories. The newly enacted TCJA eliminated deductions for entertainment, amusement, and recreation expenses, but ... Read More
  • May 2018
    Conservation Easements: Congress Giveth and the IRS & Tax Court Taketh Away
    By: Nancy Ortmeyer Kuhn, Esq. Charitable conservation easements have long been controversial, and there was some concern that the new tax legislation enacted in December 2017[1] would limit the conservation easement charitable deduction.  However, there were no limits placed upon conservation easements, and even the syndicated easements[2] were left alone.  This particular area of the law is ... Read More
  • February 2018
    Key Provisions of the Tax Cuts and Jobs Acts
    By:  Nancy Ortmeyer Kuhn, Esq. The “Tax Cuts and Jobs Act” or “TCJA” is the new tax law effective for tax years beginning January 1, 2018 or later.  TCJA has many interconnected parts and it is not yet completely clear how some of these parts will co-exist to impact certain taxpayers.  Already, many questions have arisen regarding interpretation of terms and ... Read More
  • November 2017
    Exempt Organizations: Tax Reform Provisions to Watch
    Part II:  Senate and House proposals By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Joint Committee on Taxation released the Senate’s “Description of the Chairman’s Mark of the ‘Tax Cuts and Jobs Act’” on November 9, 2017.  The Ways and Means Committee of the U.S. House of Representatives previously released its long-awaited tax bill on November 2, ... Read More
  • November 2017
    Exempt Organizations: Tax Reform Provisions to Watch
    By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Ways and Means Committee of the U.S. House of Representatives released its long-awaited tax bill on November 2, 2017.  The bill is entitled Tax Cuts and Jobs Act, H.R. 1  (“TCJA”).  Note that there is nothing in the title referencing “tax simplification”.  The full text of the bill ... Read More
  • July 2017
    Charitable Conservation Easements
    RP Golf, LLC, lost its appeal and its claim of a $16.4 million charitable tax deduction for its donation of a conservation easement on its two golf courses.  On June 26, 2017, the Eighth Circuit affirmed the U.S. Tax Court’s opinion, holding that not all of the detailed requirements for charitable conservation easements had been complied with in a timely ... Read More
  • July 2017
    The United States as a Tax Haven for Non-Citizens:  QDOT’s to the Rescue
    Now that Switzerland and other off-shore locations are not as attractive to those wishing to safeguard their funds, the United States has emerged as a tax haven, of sorts, with several states providing friendly incentives for investors who are not U.S. citizens. However, foreign investors need to be aware of their potential liability for estate taxes.  U.S. property owned by ... Read More