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Kevin Carmichael

Direct: 239.552.4127
Main: 239.552.4100
Fax: 239.263.7922

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, One by One Leadership Foundation
  • 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

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)

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