Caroline Ciraolo, Melissa Wiley, and Michael Waalkes will present a Kostelanetz webinar on April 24, 2025, addressing key issues that may arise in representing exempt organizations in tax examinations, administrative appeals, and litigation. The discussion will review potential grounds for denial of an application for, or suspension or revocation of a determination granting, exempt status, and procedures for challenging such adverse determinations.

Attendees will learn how to:

• Identify the major issues that arise in IRS audits of tax-exempt organizations
• Understand the differences between general tax controversy procedures and those that apply when representing tax-exempt organizations.
• Discuss the unique procedures that apply to challenging the denial or revocation of tax-exempt status
• Distinguish between the judicial forums available for challenging adverse determinations related to tax-exempt organizations

One hour of NYS CLE credit in Areas of Professional Practice is given for verified attendance.

About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes.

About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.

About Michael
Mike focuses his practice on civil and criminal tax controversy matters. Prior to joining the firm, Mike served for two years as a judicial law clerk for Judge Joseph W. Nega of the United States Tax Court. He received his J.D. and LL.M. in taxation from Boston University School of Law.