The 2024 NYU Tax Controversy Forum will be held on Thursday and Friday, June 27 and 28, 2024, at the Westin New York at Times Square. Kostelanetz LLP created the Forum with NYU 16 years ago, and we have proudly co-chaired and sponsored it ever since.

As in past years, we will have an exciting array of senior government speakers, and interactive presentations will be delivered by expert practitioners who cover a broad range of issues regarding tax audits and tax litigation at all levels. This is the one event you can’t miss!

For more information, click here.

Thursday, June 27

9:45 – 10:45am (EDT): Don Fort moderates a panel titled “Criminal Tax Enforcement Update.”

Description: With the increase in the IRS enforcement budget coupled with the recent focus on fraud enforcement, tax professionals are preparing for a rise in criminal tax investigations and prosecutions. This panel features Guy Ficco, new Chief of IRS Criminal Investigation, and top criminal tax defense experts on the latest trends and developments in criminal tax. Topics include enforcement priorities, technological innovations and data analytics, public-private partnerships, IRS funding and developments in cryptocurrency enforcement. Practitioners share practical tips on working with IRS-CI and tips on how to navigate the sensitivities of an IRS criminal investigation.

Moderator:

• Don Fort, CPA, Director of Investigations, Kostelanetz, Washington, DC

Panelists:

• Guy Ficco, Esq., Chief, Criminal Investigation Division, Internal Revenue Service, Washington, DC
• Caryn Finley, Esq., Assistant US Attorney, US Attorney’s Office, Western District of North Carolina, Charlotte, NC
• Jason B. Freeman, Esq., Managing Member, Freeman Law PLLC, Dallas, TX
• Jeremy H. Temkin, Esq., Principal, Morvillo Abramowitz Grand Iason & Anello PC, New York, NY

1:00 – 1:50pm (EDT): Heather Fincher moderates a panel titled “Think Globally: International Tax Enforcement and Disputes.”

Description: Understanding international tax reporting and filing obligations is vital to businesses operating in a global environment. With the push to close Tax Gaps and crack down on aggressive tax avoidance, the increase in collaboration among treaty partners, and the surge in tax examinations and investigations, it is more important than ever to stay up to date on the latest developments in international tax enforcement and disputes. This panel of international tax experts addresses recent developments in cross-border tax matters including transfer pricing, double taxation, exchange of information, international audit tools and the like.

Moderator:

• Heather Fincher, Associate, Kostelanetz LLP, Washington, DC

Panelists:

• David Farhat, Esq., Partner, Skadden Arps Slate Meagher & Flom, Washington, DC
• Joshua Odintz, Esq., Partner, Holland & Knight, Washington, DC
• Christopher Slade, Esq., Partner, Aird & Berlis, Toronto, Canada

2:10 – 3:00pm (EDT): Andrew Weiner moderates a panel titled “The Administrative Procedure Act v. The IRS: Which Regulations, Rules, and Notices Will Survive?”

Description: Ever since the Supreme Court rejected that Treasury Regulations are reviewed differently in Mayo Foundation v. United States, 562 U.S. 44 (2011), challenges to tax regulations and IRS notices have proliferated. Courts have now developed a full body of jurisprudence regarding application of the Administrative Procedure Act (“APA”) to tax cases. Have we reached the end of “tax exceptionalism”? How will the APA apply to the blizzard of new regulations under the TCJA and old regulations promulgated in a pre-Mayo world?

This panel addresses these questions and explores the current state of the law on the APA as it applies to tax including the Loper Bright Enterprises, Relentless Inc., and Corner Post Supreme Court cases.

Moderator:

• Andrew Weiner, Counsel, Kostelanetz LLP, Washington DC

Panelists:

• David W. Foster, Esq., Partner, Kirkland & Ellis, Washington, DC
• Katherine Jordan, Esq., Director of Tax Controversy, GBX Group, Cleveland, OH
• Michelle Abroms Levin, Esq., Shareholder, Dentons Sirote, Huntsville, AL

Friday, June 28

10:35 – 11:00am (EDT): Todd Welty presents a panel titled “Taxpayer Advocate Update” with Erin M. Collins, National Taxpayer Advocate with the Internal Revenue Service.

Description: Erin Collins became the National Taxpayer Advocate (“NTA”) on March 30, 2020, at the outset of the COVID-19 pandemic. With the IRS pushed to its breaking point, Collins and her team continued their dual focus on addressing systemic issues (of which there were many) and handling individual taxpayer cases (of which there were even more). Hear about the lessons learned over Collins’ past four years in the role and the NTA’s priorities and vision for the future of the newly funded IRS.

Moderator:

• Todd Welty, Partner, Kostelanetz LLP, Atlanta, GA

Panelist:

• Erin M. Collins, Esq., National Taxpayer Advocate, Internal Revenue Service, Washington, DC

1:30 – 2:20pm (EDT): Christopher M. Ferguson moderates a panel titled “Employment Taxes – Civil and Criminal Enforcement.”

Description: Employment taxes make up approximately 70% of all revenue collected by the IRS and employment tax non-compliance is a significant contributor to the annual Tax Gap. The IRS and Department of Justice continue to target this area with a variety of tools including audits, civil penalties, injunctions, and criminal investigations. This panel of experienced practitioners explores the government’s priorities in the employment tax space, the various enforcement efforts pursued, and strategies and best practices for navigating clients through these difficult waters.

Moderator: 

• Christopher M. Ferguson, Esq., Partner, Kostelanetz, New York, NY

Panelists:

• Megan E. Marlin, Esq., Principal, PwC, Washington, DC
• Richard J. Sapinski, Esq., Partner, Sills Cummis & Gross PC, Newark, NJ
• James Ulicny, Senior Attorney, IRS Office of Chief Counsel

2:40 – 3:30pm: Jay R. Nanavati participates in a panel titled “Corporate Transparency Act/New York LLC Transparency Act.”

Description: The Corporate Transparency Act (CTA) creates new reporting requirements for companies created or registered to do business in the US. The CTA is effective January 1, 2024, and requires reporting companies to provide information on their company and its beneficial owners to the Financial Crimes Enforcement Network (FinCEN). Similarly, New York has passed its own NY LLC Transparency Act. This panel discusses who is subject to the reporting requirements, what information to report, the consequences for non-compliance, and how best to address recent cases (pending appeal) that have ruled the CTA is unconstitutional.

Moderator: 

• Phillip Colasanto, Esq., Senior Associate, Withers Bergman LLP, New York, NY

Panelists: 

• Jay R. Nanavati, Esq., Partner, Kostelanetz, Washington, DC
• Yvonne R. Cort, Esq., Partner, Capell Barnett Matalon & Schoenfeld, Syosset, NY
• Melissa L. Wiley, Esq., Partner, Lowenstein Sandler, Washington, DC