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Ms. Kuhn is a Director in Jackson & Campbell, P.C.’s Business Law Practice Group, specializing in federal and state tax matters and litigation, and is the Chair of Jackson & Campbell’s Tax Law Practice Group. She 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. In addition, Nancy advises clients with complex structures including joint ventures and domestic/international affiliated entities. She also 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. Nancy 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’s existing clients include a variety of nonprofit organizations, domestic and foreign high net-worth individuals, corporations, and domestic and foreign limited liability entities.

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
  • “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
  • 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 >

  • September 2016
    Tax Planning for Nonresident Aliens Who Own U.S. Property

    Individuals who are not citizens or residents of the United States, known as nonresident aliens (“NRA”), need to be aware of the United States 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... Read More >