Gerald Warren Kelly
Former IRS Revenue Officer - Civil and Criminal Tax Defense
Mr. Kelly has devoted his legal career to representing clients entangled in major disputes with the Internal Revenue Service (the “IRS”). He has represented businesses and individuals before the agency’s collection examination, and appeals divisions. Additionally, Mr. Kelly represents clients that are the targets of criminal tax investigations. With over two hundred appearances in various federal courts, tax litigation is a significant part of Mr. Kelly’s practice. He has also argued before the U.S. Circuit Court of Appeals.
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. He was also trained as an Offer in Compromise Examiner and evaluated settlement proposals submitted by individual and corporate taxpayers.
Mr. Kelly is the former Chair of the Maryland State Bar Association Tax Section. He has been honored with the Maryland Volunteer Lawyers Service Educator of the Year Award in 2008, the Maryland State Bar Association J. Ronald Shiff Memorial Pro Bono Award in 2010, and the Caplan Award for ensuring equal access to justice in 2016. Mr. Kelly received the highest possible rating from his peers and judges, and is AV rated by Martindale- Hubbell. He has also been selected for inclusion in Maryland Super Lawyers and the Maryland Top 100 Attorneys listing.
- Tax Law
- Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
- White Collar Crime
- Maryland
- 7th Circuit
- D.C. Circuit
- U.S. Supreme Court
- English: Spoken, Written
- University of Baltimore School of Law
- J.D. (1996)
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- University of Maryland - College Park
- B.A. (1990) | Government and Politics
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- International Bar Association
- Member
- Current
- Activities: Delegate to annual conferences in Sydney, Australia; Rome, Italy; and Seoul, South Korea.
- Maryland State Bar
- Member
- - Current
- American Bar Association
- Member
- - Current
- Activities: Sections of Taxation and International Law.