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Former IRS Revenue Officer

31 Years of Experience in IRS Controversies

Law Practice Devoted to Resolving Civil and Criminal Tax Cases

Since leaving the Internal Revenue Service (“IRS”) and entering the private practice of law, I have devoted my professional career to representing clients involved in IRS audits, collection matters, criminal investigations, and tax litigation. I have defended individuals and businesses embroiled in the most challenging federal tax controversies. I lead a team of experienced attorneys and tax professionals that are able to assist with any IRS issue.

lady justice holding scales

About the Practice

During my tenure as a Revenue Officer, I received extensive training in the techniques and strategies used by the IRS. I also received numerous awards and promotions during my IRS career based on my effective handling of the cases assigned to me. In short, I know how the IRS officers and agents think. Since 1997, I have used my IRS experience and training to zealously advocate for my clients. I provide legal assistance in the following types of cases: Offer in Compromise, IRS audit, unpaid business taxes, tax litigation, criminal tax investigation, tax lien, tax levy, trust fund recovery penalty, unfiled returns, penalty relief, tax settlements, and all other types of tax controversies.


While it must be noted that cases and the results obtained are unique, in past civil engagements, my clients have been relieved of many millions of dollars in proposed and assessed obligations to the IRS. In criminal cases, clients facing lengthy periods of incarceration have avoided prison time. My knowledge of IRS procedures, years of experience in tax controversy matters, and tenacity have prevented catastrophes from occurring and resulted in favorable outcomes for my clients.

  • Extensive courtroom experience. Prevailed at trial in cases involving the IRS, the U.S. Department of Justice, and the Comptroller of Maryland.
  • Attorney devoted to resolving major disputes with the IRS.
  • Former IRS Revenue Officer/Offer in Compromise Examiner.
  • Extensive experience in all types of civil and criminal IRS cases, including matters involving public officials, professional athletes, celebrities, and clients with immense wealth.
  • Active member of the International Bar Association, American Bar Association, and Maryland State Bar Association.
  • Former Chair of Maryland State Bar Association Section of Taxation.
  • Selected by Super Lawyers, 2012-2022.
  • Selected as a Top 100 attorney in Maryland by Super Lawyers, 2016, 2018, 2021, and 2022.
  • AV Rating (highest possible) by Martindale Hubbell.
  • Received numerous awards for pro bono service.
  • Speaker on criminal sentencing in the United States at a conference held in Yekaterinburg, Russia.
  • Nationwide representation before the Collection, Examination, and Appeals Divisions of the IRS.
Gerald Kelly

Law Office of Gerald W. Kelly

10320 Little Patuxent Parkway, Suite 608
Columbia, MD 21044


Hours of Operation
Monday: 9:00 AM – 6:00 PM
Tuesday: 9:00 AM – 6:00 PM
Wednesday: 9:00 AM – 6:00 PM
Thursday: 9:00 AM – 6:00 PM
Friday: 9:00 AM – 6:00 PM