Nancy Kuhn has a strong and diverse background in tax planning, tax policy, representation of taxpayers before the IRS and general litigation. She supports clients including domestic and foreign high net-worth individuals, corporations, nonprofit organizations, and domestic and foreign limited liability entities in a variety of federal and state tax and non-tax matters and litigation in federal and state courts.
In matters involving general litigation and before the IRS, she has represented many taxpayers and companies with complex structures including joint ventures and domestic/international affiliated entities undergoing IRS audits, IRS appeals and collections. Her prior experiences, both as an attorney-advisor at the United States Tax Court and as a litigator for the IRS provide her with valuable perspective to help anticipate and mitigate the impact of clients’ disputes.
Nancy recognizes how emotionally and financially distressing disputes with the IRS can be and strives to minimize the strain on clients, who appreciate her calm and systematic approach to resolving issues. One recent client commented that they “don’t know how they would have survived without her.”
Nancy frequently counsels clients who are in the planning stages of philanthropy, ensuring compliance with the Internal Revenue Code. She regularly advises public charities and private foundations (501(c)(3)); social welfare and business leagues (dark money) groups (501(c)(4) and 501(c)(6); and social clubs (501(c)(7)). 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.
Since 2020, Nancy has been recognized by The Washington Lawyer as a DC Super Lawyer. She 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.
Prior to joining Shulman Rogers, Nancy was Chair of the Tax Practice at Jackson & Campbell and Of Counsel with a D.C. law firm specializing in federal tax matters. She also served with the IRS for ten years, primarily litigating before the United States Tax Court on behalf of the government, and previously 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.
Active in the community, Nancy is a member of a variety of organizations. She sings with Washington’s premier adult chorus, the Washington Chorus, which performs frequently at The John F. Kennedy Center for the Performing Arts. She is a long-distance runner and directs a handbell choir.
- Washington D.C. Super Lawyers, 2020-2022
- Conservation Easements: A Circuit Split on the Validity of a Treasury Regulation, April 11, 2022
- “A Split in the Circuits: Will Supreme Court Take Up Easement Challenge?” Bloomberg Tax Insights, April 4, 2022
- “The IRS is Denied its Usual Quick Path to Victory” Bloomberg Tax, March 16, 2022
- “A Rare Victory for Taxpayers in the Fight for Conservation Easements”, Bloomberg Tax Report, January 19, 2022
- “Our Democracy Needs A Change in Tax Policy” Bloomberg Tax Report, September 3, 2021
- “Charitable Conservation Easements: Is There a Need for Tax Planning” Bloomberg Tax Report, July 22, 2021
- “The Eleventh Circuit Court of Appeals: The Current Focus for Conservation Easements” Bloomberg Tax Report, April 1, 2021
- “INSIGHT: Conservation Easements- Will They Be Saved on Appeal?” Bloomberg Tax Report, September 10, 2020
- “INSIGHT: Charitable Conservation Easements- IRS And Tax Court Act To Shut Them Down,” Bloomberg Tax Report, July 22, 2020
- “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