Member Photo

Kimberly
Butlak Tyson

Kim’s tax practice focuses on the tax aspects of charitable giving, civil tax penalties, disputes with the IRS, tax litigation, and litigation support. Kim serves clients throughout the U.S. who need help with federal income tax issues.

Kim has 25 years of experience practicing tax law, which began as a student-attorney in a federal tax clinic. Kim has been described as someone who makes the “impossible possible” because of her detailed approach, creative solutions, and strong work ethic.

Kim served for 2 years as a U.S. Tax Court law clerk and subsequently practiced law as an attorney in a multinational law firm, advising on employee benefits, tax, and corporate matters. In 2006, Kim joined the Internal Revenue Service (IRS) Office of Chief Counsel. There, she was promoted to Senior Counsel and Supervisory Attorney. While with the IRS Office of Chief Counsel, Kim was repeatedly recognized, both individually and as a team member, for making outstanding contributions. In 2022, Kim was named “Attorney of the Year” among all field attorneys in the IRS, nationwide.

In Kim’s cases, the amounts at issue ranged from several thousand dollars to more than a billion dollars. Kim successfully litigated cases on behalf of the IRS in the U.S. Tax Court and advised on significant refund cases litigated by the U.S. Department of Justice in U.S. District Courts and the U.S. Court of Federal Claims. For over a decade, Kim served as a “subject matter expert” for civil tax penalties within the IRS Office of Chief Counsel for the IRS’s Large Business & International Division. For more than five years, Kim advised revenue agents and attorneys nationwide regarding tax issues associated with charitable giving and advised leadership in both the IRS and the IRS Office of Chief Counsel regarding these issues. Kim also taught scores of training sessions to revenue agents and IRS attorneys nationwide about civil penalties and conservation easements. Kim received multiple awards, both individually and as a team member, for her contributions.

Kim founded the new NCBA Calendar Call Program and is serving as the inaugural administrator. The NCBA Calendar Call Program provides assistance to taxpayers who cannot afford private counsel and could benefit from a non-IRS person to explain the court procedures, the strength of a case, and evidentiary issues. Learn more about this program on the NC Bar blog or contact Kim.

Through K. Tyson Law, PLLC, Kim brings her commitment to serve, her creativity, and her work ethic to the private sector, along with her more than 20 years of understanding of inner workings of the IRS and the U.S. Tax Court.

BAR ADMISSIONS
  • BAR ADMISSIONS

North Carolina State Bar

U.S. Tax Court

GOVERNMENT AWARDS
  • INDIVIDUAL AWARDS

Attorney of the Year, 2022
Nationwide award by the IRS Office of Chief Counsel recognizing outstanding, extraordinary, and tireless contributions on conservation easement cases and for providing exceptional advisory work to IRS exam. This was a single award issued to one field attorney nationwide.

All-Star Award, 2021
Nationwide award by the IRS Office of Fraud Enforcement recognizing extensive and tireless work for the client analyzing fraud to the facts in several cases, developing and delivering program-wide training, and identifying facts and advising the client in a high-profile examination.

Manager of the Year, 2025
Area award by the IRS Office of Chief Counsel, Litigation & Advisory, Area 2 (Newark to Greensboro) for outstanding achievement and exceptional performance, demonstrating a commitment to excellence and dedication to high standards.

Director’s Award, 2015
Client award by the IRS Director of Heavy Manufacturing and Pharmaceuticals, Large Business & International Division recognizing significant individual contributions and consistently providing high-quality legal advice and representation in the controversy process.

Special Act Award, 2024
Award by the IRS Office of Chief Counsel Large Business & International Division recognizing expertise and diligence as a team member litigating a trial of a significant case while also managing a team of attorneys and a paralegal.

Special Act Award, 2023
Award by the IRS Office of Chief Counsel Strategic Litigation Division recognizing depth of knowledge of the law, quick retrieval of facts, capable examination and cross-examination of difficult witnesses, and invaluable assistance on pretrial and post-trial briefs in a significant case.

Special Act Award, 2022
Award by the IRS Office of Chief Counsel Deputy Division Counsel (Operations) recognizing novel contributions in litigating a significant case.

Special Act Award, 2021
Award by the IRS Office of Chief Counsel Large Business & International Division recognizing technical expertise and the principal legal advisor for the division for syndicated conservation easements.

  • GROUP AWARDS

Treasury Outstanding Litigation Team Award, 2022
Award by the Treasury General Counsel for exhibiting outstanding professional qualities litigating a significant case.

Outstanding Contribution Team Award, 2022
Award by the IRS Office of Chief Counsel recognizing distinguished performance and exceptional contributions essential to the success of handling conservation easement cases, 2022.

Outstanding Contribution Team Award, 2021
Award by the IRS Office of Chief Counsel recognizing exceptional collaborative efforts and contributions in designing, developing, and presenting comprehensive training for litigating conservation easement cases.

Outstanding Contribution Team Award, 2020
Award by the IRS Office of Chief Counsel recognizing successes developing conservation easement cases.

Special Merit Award, 2022
Award by the IRS Office of Fraud Enforcement recognizing commitment and sustained superior effort, dedication, and personal contributions to the goals of the office and the agency to a trial team for “absolutely outstanding contributions” to efforts to combat fraud in litigation of a tax shelter case, 2022.

Commissioner’s Award, 2022
Award by IRS Commissioner Charles Rettig recognizing exemplary efforts, steadfast focus, comprehensive review of work, and a driven approach in assisting a high-profile examination in a compressed timeframe.

Commissioner’s Award, 2020
Award by IRS Commissioner Charles Rettig recognizing the team that developed and implemented an agency-wide strategy for Exam on a project, 2020.

Director’s Award, 2021
Award by the IRS Director South Atlantic Area, Small Business/Self-Employed Division recognizing exceptional support with an examination in a compressed timeframe by the Special Enforcement Program.

MEMBERSHIPS

Land Trust Alliance

J. Edgar Murdock Inns of Court

American Bar Association

North Carolina Bar Association

Mecklenburg County Bar Association

EDUCATION
  • GEORGETOWN UNIVERSITY LAW CENTER, LL.M (TAXATION) AND CERTIFICATE (EMPLOYEE BENEFITS).

Kim obtained a Master of Laws (LL.M.) degree in taxation and a Certificate in employee benefits, both from Georgetown University Law Center.

As a student at Georgetown, Kim wrote a tax paper about the U.S.’s system for advance rulings (such as private letter rulings and advance pricing agreements) that she presented in the Netherlands to EUCOTAX, a symposium of European and U.S. students. While there, Kim collaborated with her European counterparts to contrast and present the different advance ruling systems in the various countries of the participating students.

  • UNIVERSITY OF BALTIMORE SCHOOL OF LAW, J.D.

Kim obtained her law degree (J.D.) from the University of Baltimore School of Law.

While at the University of Baltimore, Kim was the managing editor of the University of Baltimore Law Review and was awarded the “Law Review Editor of the Year.” As a student, Kim represented clients as a student-attorney in the Federal Income Tax Clinic, the Family Law Clinic, and the Appellate Advocacy Clinic. Kim also served as a Law Achievement Workshop Scholar, where she served as a teaching assistant for first year law (1L) students in Property Law.

The faculty selected Kim for the “Law Faculty Award,” which is awarded to a graduate in recognition of outstanding scholarship and leadership. Kim delivered a commencement address during her class’s graduation ceremony.

  • FROSTBURG STATE UNIVERSITY, B.S.

A Maryland native, Kim obtained her college degree from Frostburg State University, in the beautiful mountains of Western Maryland. Kim majored in Political Science and Justice Studies.

REPRESENTATIVE EXPERIENCE
  • TAX COURT LITIGATION

Won landmark litigation in U.S. Tax Court of an international tax issue affirmed on appeal. The specific issue was a subsequent disposition under § 367(d) of intangibles. The tax was approximately half a billion dollars.

Won litigation of a conservation easement case of more than $15 million deduction and a penalty after a 10-day trial in U.S. Tax Court.

Won litigation of a syndicated conservation easement case of more than $20 million deduction and penalties after an 8-day trial in U.S. Tax Court.

Won litigation of a syndicated conservation easement case of an almost $10 million deduction and a penalty after a 5-day trial in U.S. Tax Court.

Won litigation of a bad debt case in a 3-day trial in U.S. Tax Court.

Won litigation of a bad debt and method of accounting case in a trial in U.S. Tax Court.

LB&I trial team member in a syndicated conservation easement case litigated in a 9-day trial in U.S. Tax Court. (No opinion to date.)

National advisor to attorneys on legal issues in SCE cases in litigation and in Exam.

  • REFUND LITIGATION (substantial assistance with the Department of Justice during government tenure)

Prevailed in U.S. Competent Authority discretionary determination under the limitation-on-benefits provision in the US-Swiss treaty regarding nearly $40 million in taxes.

Prevailed in a foreign tax credit generator transaction and penalties, with nearly $800 million at issue.

Provided substantial assistance in a midco transferee liability case.

Client v. U.S., 116 Fed. Cl. 82 (2014). Prevailed in an income stripping/assignment of income issue of $21 million of income subject to tax.