Honors & Awards

The Best Lawyers in America®, 2024-2025 (Litigation and Controversy - Tax, Tax Law)

Admissions

Kentucky, 1984

Illinois, 1999

Sixth Circuit Court of Appeals

U.S. Federal District Court for the Eastern District of Kentucky

Education

University of Kentucky College of Law, Lexington, KY, J.D., 1984

Boston University School of Law, LL.M. in Taxation, 1990

Centre College, Danville, KY, B.S. Economics, 1980 Cum Laude

Overview

Kenton Ball's main practice area is taxation and it encompasses the full spectrum of that area: income taxation, sales and use tax, real property taxation, payroll/employment tax matters including civil penalties, and estate and gift taxation. Within the taxation area, Kenton handles a lot of controversy work such as audit/examination work with the Internal Revenue Service, with Departments of Revenue with the various states, and with local taxation authorities.

Kenton also litigates tax matters — before the US Tax Court, the Kentucky Claims Commission (formerly the Kentucky Board of Tax Appeals), and local boards of assessment appeals. On limited occasions, he works on collection matters.

One of Kenton's primary incentives for joining McBrayer was to work with its attorneys who practice criminal law and thereby expand his criminal tax and white-collar crime practice. He is highly conversant with the tax laws, and likes McBrayer’s extensive federal courts practice and experience. Moreover, Kenton's prior experience working for two Lexington CPA firms allows to him understand fully (and recreate, if necessary) financial statements without adding an accounting professional — thus generating speed and efficiency for the client.

Kenton's secondary area of focus is corporate formation/organization and re-organization work with small businesses. This focus necessarily requires a thorough understanding of these businesses’ tax status and structure.

Kenton is a former attorney manager with the Division of Legal Services of the Kentucky Revenue Cabinet where he litigated from 1991 through 1998. Subsequently, he headed the Tax Department of the Lexington office of a large CPA firm.

Kenton has extensive business and legal experience with the following business areas: equine, real estate development, condominium associations, manufacturing, auto dealerships, cigarette distribution, timberland valuation, and personal estate planning. He has litigated issues from real property valuation to the computation of penalties to innocent spouse protection.