Kelly C Mooney

Of Counsel

Spencer Fane LLP

, J.D., L.L.M. (Taxation) is a senior associate in the Tax Department at Gallagher & Kennedy, P.A., in Phoenix, Arizona. She practices in the area of federal tax law, with an emphasis on the taxation of individuals, corporations, partnerships, tax-exempt entities, estates and trusts, and civil tax controversy matters. Ms. Mooney’s recent experience includes: (i) tax planning and analysis for businesses, individuals, estates and trusts; (ii) representation of individuals and businesses in civil controversy at audit and appeals before federal and state taxing authorities; and (iii) formation of non-profit entities, preparation of applications for exemption from federal income tax, and representation of tax-exempt entities before the Internal Revenue Service. Ms. Mooney can be contacted at: Gallagher & Kennedy, P.A., 2575 East Camelback Road, Phoenix, Arizona 85016, 602-530-8075, or by e-mail at: kcm@gknet.com.