Thomas & Libowitz

Gerald W. Kelly, Jr.

Gerald W. Kelly, Jr., born in Philadelphia, Pennsylvania, December 2, 1968; admitted to the bar in Maryland, 1996; United States District Court for the District of Maryland, 1997; United States Tax Court 1997; United States Court of Appeals for the Fourth and Seventh Circuits, 2001; United States Supreme Court, 2001.

Email: GKelly@TandLLaw.com

Areas of Specialty
• IRS Collection Matters
• IRS Audits
• IRS Appeals
• Criminal Tax Defense
• Tax Litigation

University of Maryland College Park (B.A., 1990)
University of Baltimore School of Law (J.D., 1996)
Internal Revenue Service, Collection Division (Revenue Officer, 1991-95)
Internal Revenue Service Advanced Technical Training (1994)
U.S. Department of Justice, Environmental Defense Section (Paralegal Specialist/Law clerk 1995-1997)
U.S. Attorney General's award for superior performance of duties (1996)
Maryland Volunteer Lawyers Service, Educator of the Year (2008)
American Bar Association
Maryland State Bar Association

Gerald W. Kelly has devoted his legal career to representing clients entangled in major disputes with the Internal Revenue Service ("IRS"). He has extensive experience in collection and audit cases and has represented many taxpayers before the IRS Appeals Division on those issues, as well. Mr. Kelly also defends clients against criminal tax charges.

Mr. Kelly represents clients involved in litigation before the U.S. Tax Court, where he has tried numerous cases and settled many more. Mr. Kelly has also argued before the U.S. Circuit Court of Appeals. In the U.S. District Courts, Mr. Kelly has represented clients involved in a wide variety of civil and criminal matters.

Mr. Kelly began his professional career with the IRS in 1991, where he was assigned to field offices in the Washington, D.C. metropolitan area. As a Revenue Officer, Mr. Kelly was responsible for civil investigations and enforcement actions. Mr. Kelly was also trained as an Offer in Compromise Examiner and evaluated settlement proposals submitted by individual and corporate taxpayers.

While in law school, Mr. Kelly was a paralegal specialist/law clerk with the United States Department of Justice, where he supported attorneys engaged in complex civil cases at trial and on appeal. While there, Mr. Kelly received a Special Achievement Award from Attorney General Janet Reno.

Mr. Kelly was interviewed on ABC News concerning IRS procedures and has also provided commentary to CNN, The Washington Post, The Washington Times and other major news sources. Mr. Kelly has been a guest lecturer on IRS controversies at the University of Baltimore and the Maryland Volunteer Lawyers Service.

Thomas & Libowitz, P.A.

100 Light Street, Suite 1100, Baltimore, Maryland 21202
P: (410) 752-2468 F: (410) 752-2046

10480 Little Patuxent Parkway, Suite 400, Columbia, Maryland 21044
P: (410) 740-8751

info@TandLLaw.com

www.TandLLaw.com