Brandon Keim, Tax Attorney in Phoenix, Arizona

A Certified Tax Law Specialist, Best Lawyers® honoree, CPA, and senior partner in the firm, Brandon Keim combines litigation experience and a strong understanding of accounting and business concepts in tax matters to represent clients in defense of taxing authorities and provide strategic tax advice before a dispute arises.

Brandon joined Frazer Ryan after serving as a senior trial attorney with the Internal Revenue Service. At the IRS, he received the Chief Counsel National Award for Superior Achievement in Outstanding Litigation, and he was frequently recognized for his service as a trial attorney.

In 2015, Brandon successfully litigated the first Section 831(b) captive insurance case before the U.S. Tax Court; he litigated a second captive insurance case in 2016. For over four years, he oversaw and advised IRS attorneys and revenue agents auditing captive insurance transactions nationwide. Brandon also acted as an advisor to IRS attorneys on partnership and estate and gift tax matters and was an instructor at a national course designed to train new IRS trial attorneys on all aspects of practice.

Since his service as a senior trial attorney at the IRS, Brandon has fought hard to defend, and obtain successful results for, his clients, including:

• obtaining the first full IRS concession of a Section 831(b) captive case in Tax Court, after the IRS attorneys disclosed testifying experts and engaged in extensive discovery;
• obtaining full IRS concession of a $3.5 million civil fraud case involving unreported foreign bank accounts, where the client was forced to admit that returns were false;
• winning court determination that, in a quiet title action filed against the IRS, there was not a fraudulent transfer of property;
• discontinuance of an IRS criminal investigation, after referral to the Department of Justice for prosecution, involving allegations of tax evasion related to employment taxes;
• saving clients more than $40.3 million in federal income taxes through negotiated offers in compromise;
• obtaining IRS concession of a civil fraud case involving unreported business income that resulted in the client receiving a refund of a portion of the original tax paid;
• discontinuance of an IRS criminal investigation involving allegations of tax evasion and false statements in the offer-in-compromise process;
• winning dismissal of the IRS’s attempted disallowance of a $1.5 million charitable contribution, where the IRS failed to follow the proper partnership procedures;
• discontinuance of an IRS criminal investigation involving allegations of tax evasion and failure to report foreign bank accounts;
• obtaining “no-change” results for clients in IRS “wealth squad” (Global High Wealth Industry Group) audits;
• securing full IRS concession of a business valuation adjustment in an estate tax case; and
• winning court determination that the IRS acted arbitrarily and capriciously when it calculated foreign bank account reporting (FBAR) penalties.

Brandon’s clients benefit from his knowledge and experience in a broad scope of tax controversies. His services include:

• defending clients in civil audits by the IRS and local and state taxing authorities involving all types of tax, including income tax, employment tax, transaction privilege tax, excise tax, unemployment tax, and civil penalties;
• providing strategic prefiling tax advice to help clients avoid costly disputes with taxing authorities while ensuring clients pay no more tax than is legally due;
• representing clients in offensive litigation against the IRS and the United States involving wrongful collection actions, including seizures and liens, and suits to obtain refunds where the IRS has denied or ignored such requests;
• resolving unpaid taxes through collection alternatives, including offers in compromise;
• representing clients in litigation involving Section 831(b) captive insurance; Section 280E cannabis issues; complex corporate, partnership, collection, and estate and gift tax matters; employment tax; property tax; international tax matters, including FBAR penalties; abusive transactions; fraud; and worker classification;
• defending clients in IRS and Department of Labor audits involving ESOPs and allegations of prohibited transactions under the Tax Code and ERISA;
• addressing offshore assets and foreign reporting requirements, including the IRS’s voluntary disclosure programs; and
• representing clients under criminal investigation, including allegations of tax evasion, failure to disclose foreign assets, and failure to pay employment and income taxes.

Practice Areas

Tax Litigation, Civil

Tax Litigation, Criminal

State and Local Tax

Employment Tax

Property Tax

Administrative Law

Certification

Certified Tax Law Specialist, Arizona Board of Legal Specialization

Professional Licenses

Certified Public Accountant, State of Arizona

Government Service

Senior Attorney, IRS Office of Chief Counsel, U.S. Department of the Treasury, 2011-2017