Kreig D. Mitchell, JD, LL.M.

Kreig Mitchell is a former IRS Attorney and a former IRS Appeals Officer. He represents businesses and individuals in IRS audits, IRS appeals, U.S. Tax Court litigation, and state & local tax matters across the country.

Kreig has worked on hundreds of tax disputes — from routine examinations to complex Tax Court cases. He focuses on building the record correctly the first time, so the case is positioned for the right outcome whether it settles at audit, gets resolved in Appeals, or goes to trial.

Before founding Mitchell Tax Law, KD served as an estate and gift tax attorney with the IRS Office of Chief Counsel and later as an IRS Appeals Officer. That background shapes how the firm prepares every case.

Areas of Focus

IRS audit defense for businesses and high-income individuals. Tax Court litigation. IRS Appeals representation. State and local tax disputes — particularly Texas sales tax and California residency audits. Tax planning for closely-held businesses, real estate, and research credits.

Books

• Win Your IRS Audit: A Step-by-Step Guide (Kindle 2021)
• Research Tax Credits (ALI-ABA 2011)
• The California Research Tax Credit (Kindle Edition 2011)

Journal Articles & Publications

• Is Your Attorneys’ Fee Structure at Risk?, 32 The Plaintiffs Advocate 13 (Feb. 2023).
• The Funded Research Tax Credit Exclusion, 19 J. of Tax Prac. & Proc. 1 (Feb.–Mar. 2017).
• Who Uses R&D Tax Credits?, The Practical Tax Lawyer (May 2015).
• Real Estate Investment Groups Can Maximize Value through Sophisticated Tax Planning, Accounting Today (Jan. 2015).
• Don’t Miss Cost Segregation Tax Deductions, Accounting Today (Aug. 2013).
• IRS Concludes Open-Air Parking Garages are Buildings, iShade’s Curator Comments (Mar. 2013).
• The R&D Tax Credit for Start-up Companies, 88 Prac. Tax Strat. 2 (Feb. 2012).
• The R&D Tax Credit: Accounting for Nexus, 12 J. of Tax Prac. & Proc. 2 (Apr.–May 2011).
• Consider the Research Tax Credit in M&A Deals, Vol. 16, No. 12, M&A Tax Report (Jul. 2008).
• Section 41 Research and Experimentation Tax Credit Audit Considerations, 37 Colorado Law. 3 (Mar. 2008); reprinted in 9 J. of Tax Prac. & Proc. 7 (Mar.–Apr. 2008).

Speaking & CLE

• Engineered Tax Services, Inc., Inflation Reduction Act Overview and Impacts on Real Estate, webinar (2022).
• INPACT Americas, Partners Forum Fall 2021 — Tax Update, (2021).
• Strafford Publications, Claiming the R&D Tax Credit: IRS Rules, Substantiation of QRAs and QREs, Offsetting Payroll Tax, AMT Liabilities, (2021).
• Strafford Publications, Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor, and Withstanding IRS Challenges, (2021).
• TXCPA Houston, TaxExpo, The R&D Tax Credit: Advanced Topics, (2021).
• Engineered Tax Services, Inc., AEC Industry Tax Planning & Incentives Update, webinar (2021).
• Corporate Tax Advisors, Inc., Payment Protection Program and the R&D Tax Credit, webinar (2020).
• QRE Tax LLC, Medtech: What you are Missing from the R&D Tax Credit, webinar (2020).
• Engineered Tax Services, Inc., Tax Incentives for Real Estate & Circular 230 Compliance, webinar (2020).
• QRE Tax LLC, How to Evaluate an R&D Study, webinar (2020).
• INPACT Americas, Partners Forum Spring Conference — Tax Reform & Specialty Tax Update, (2019).
• Engineered Tax Services, Inc., Advanced Strategies for Opportunity Zone Investing, (2019).
• PSMJ Resources, Inc., How to Successfully Manage A Research Tax Credit Audit, (2018).
• Opal Conference, Tax Reform and Private Wealth, (2018).
• PSMJ Resources, Inc., Negotiating Contracts to Maximize Research Credits, (2017).

Legislative & Regulatory Comments

Comments to Texas Comptroller of Public Accounts for the Texas Research Tax Credit — proposed rules 34 TAC §§ 3.599 and 3.340, 46 Tex. Reg. 2555 and 46 Tex. Reg. 2565 (published in the Texas Register on April 16, 2021).