« Who We Are

Kirk is a tax attorney specializing in Civil and Criminal Tax Litigation. He has led the defense of Federal and State criminal tax offenses at the investigatory, Grand Jury and trial levels in cases involving tax evasion, willful failure to file, conspiracy to commit tax evasion, bribery of a Federal Agent, evasion of state sales tax and bankruptcy fraud. Kirk has extensive experience in all aspects of Civil Tax Litigation including that conducted in the United States Tax Court, United States District Court and the United States Court of Federal Claims. He has represented taxpayers in all aspects of tax collection matters and on domestic and offshore voluntary disclosure issues. Kirk is designated as a Certified Specialist in Tax Law by the Arizona Board of Legal Specialization and has been named a Southwest Super Lawyer 2008-2013, 2021-2022.

Practice Areas


  • Creighton University, Juris Doctor Degree, 1979
  • Creighton University, B.A., 1976


  • Certified Specialist in Tax Law by Arizona Board of Legal Specialization
  • “AV” rated as a lawyer by Martindale Hubbell
  • Southwest Super Lawyer 2008-2013, 2021-2022

Bar Admissions

  • Arizona (1980)

Court Admissions

  • Arizona, 1980
  • U.S. Tax Court, 1980
  • U.S. Court of Appeals, Tenth Circuit, 1982
  • U.S. Court of Appeals, Ninth Circuit, 1983
  • U.S. Court of Appeals, Fourth Circuit, 1987
  • U.S. Court of Appeals, Fifth Circuit, 1990
  • U.S. Court of Federal Claims, 1990
  • U.S. Court of Appeals, Eighth and Eleventh Circuits, 1992
  • U.S. Court of Appeals for the Federal Circuit, 1997


When you enlist the services of May Potenza Baran & Gillespie, you get an experienced, diverse team of advocates in your corner who work collaboratively, move quickly, and think differently.