Kevin Carmichael practices and teaches in the areas of closely held business and tax law, business succession planning, not for profit law, federal and state taxation, tax controversy, including OVDI, inbound and outbound tax planning for U.S. and foreign persons, mergers and acquisitions, exempt organization formation, operation and dissolution, corporate governance and U.S. and international estate planning. He is fluent in Spanish. Mr. Carmichael's recent experience includes:
- Tax planning for businesses, drafting operating agreements, partnership agreements, choice of entity and structures, business succession planning, buy-sell agreements
- Purchases and sales of business interests, charitable and non-charitable pre-sale planning
- Planning inbound investments and outbound liquidations by Canadian, Australian and EU persons in Florida Real Property
- Working through an Australian business bankruptcy, Deed of Company Arrangement and Reorganization
- Tax controversies against the State of Florida and the Internal Revenue Service OVDI
- Structuring and administration of large estates including IRS audits
- Assisting start-up ventures in initial capitalization and Angel finance and tax strategies
- Formation, operation, merger, and liquidations of Not for Profit entities, assistance with governance and ethical issues, support organizations, reinstatements
Practice Areas
Education and Certification
- Certified Public Accountant
- University of Miami (LL.M. in taxation, 1994)
- Nova Southeastern University (J.D., 1989)
- Temple University (M.S., 1985)
- United States Air Force Academy (B.S., 1977)
Bar Admissions
- 1990, Pennsylvania
- 1990, Florida
Court Admissions
- U.S. Tax Court, 1990
- U.S. District Court, Middle District Florida, 2002
- U.S. District Court, Southern District of Florida, 1993
- U.S. Court of Federal Claims, 2004
Honors
- Best Lawyers in America® (2010-2019)
- South Florida’s Best Lawyers (2009, 2010, 2011, 2012)
Professional Activities and Experience
- American Bar Association
- Board of Directors, Center for Great Apes
- Board of Directors, Taste of Immokalee
- Florida Institute of Certified Public Accountants
- Adjunct Professor of Tax Law, Ave Maria Law School (2012-2016)
- Adjunct Professor of Business, Florida Gulf Coast University (2003-2009)
- Board of Directors, Association of Graduates United States Air Force Academy (2008-2009)
- Chairman, Florida Gulf Coast University Accounting and Tax Conference (2004-2008)
- Board of Governors, FICPA (2008)
Articles and Publications
- Deductibility of Litigation and Related Expenses, by Kevin Carmichael, January 2016
- Deducting (In Part) the Cost of an Assisted Living Facility, by Kevin Carmichael, Health & Wellness Magazine, September 2015 Collier Edition
- Estate Planning for IRAs and 401(k)s in a Changing Economic and Estate Tax Environment, by Kevin Carmichael, Health & Wellness Magazine, February 2012 Collier Edition
- The Second Marriage Estate Planning Dilemma, by Robert H. Eardley and Kevin Carmichael, Naples Daily News, March 12, 2011
- Charitable Dispositions and Receipts of Real Property Interests: A View from both the Individual Donor’s and Charitable Donee’s Perspective, by Kevin Carmichael
- Tax Opinions are Less Confidential than Commonly Thought, by Raymond L. Placid, Carl Pacini, and Kevin Carmichael, Practical Tax Strategies, June 2007
- Section 199A Mechanics and Effects on Entity Selection, by Kevin Carmichael, October 10, 2018
- Income Tax Reduction with Trusts in Light of the Tax Cuts and Jobs Act, by Kevin Carmichael, September 24, 2018.
- Complexities of Starting a Nonprofit in Florida, by Kevin Carmichael, Lorman Webinar
- Noncompensatory Partnership Interests: Consistent Inconsistencies (STATE), by Raymond Placid and Kevin Carmichael, November 23, 2020
- Noncompensatory Partnership Interests: Consistent Inconsistencies (FEDERAL), by Raymond Placid and Kevin Carmichael, November 23, 2020
Webinar
- Complexities of Starting a Nonprofit in Florida, by Kevin Carmichael, Lorman Webinar
- Tax Reform Updates to the Cash Method of Accounting, by Kevin Carmichael, Lorman Webinar
- Choice of Entity and Succession Planning: Tax and Non-Tax Issues, by Kevin Carmichael, Lorman Webinar
Recent Major Speeches
- Business Succession Planning and its effects on Construction Industry, FICPA Construction Industry Conference, Orlando, Florida, October 2007, FIN 48
- FICPA Accounting Show, Fort Lauderdale, September 2007
- Annual Tax Update, SW Florida Chapter of FICPA, Fort Myers, January 2007
- Understanding Partnership and Operating Agreements, FGCU Accounting and Tax Conference (Fall 2012)
