18th Annual NYU Tax Controversy Forum

Several Kostelanetz attorneys will speak at the 18^th Annual NYU Tax Controversy Forum, sponsored by Kostelanetz LLP and the NYU School of Professional Studies, on June 25-26, 2026, in New York City.

For 18 years, Kostelanetz LLP and the NYU School of Professional Studies have brought together government representatives and expert private practitioners to share their perspectives on a variety of topics involving federal tax audits, appeals, and litigation for the annual Tax Controversy Forum. The forum covers a wide range of controversy work, from procedural seminars to substantive programs, international issues, ethical problems, current enforcement initiatives, sensitive audits, and civil and criminal tax penalties.

Program co-chairs are Kostelanetz partner Caroline D. Ciraolo and Pamela Grewal of Andersen Tax. More information can be found here.

Kostelanetz attorneys will speak on the following panels:

Thursday, June 25, 2026, 11:05 am

ERC - From Amended Returns to the Courtroom

Christopher M. Ferguson will moderate a panel exploring the current landscape of Employee Retention Credit (ERC) claims, including recent trends in audits, administrative appeals, and pending litigation, managing the risk of parallel proceedings, and best practices and strategies for substantiating and defending claims. Other speakers include Megan E. Marlin, Esq., Principal, PwC; Daniel Graham Strickland, Esq., Partner, Holland & Knight; Leila D. Carney, Esq., Member, Caplin & Drysdale; Eric Hylton, National Director, alliant.

Thursday, June 25, 2026, 4:30 pm

Challenging Civil Tax Penalties and Interest - Reasonable Cause, 7508a, and More

Melissa Wiley will participate in a panel about how navigating the complex landscape of IRS penalties and interest assessments requires a deep understanding of applicable statutes and regulations, administrative procedures and guidance, key judicial decisions, and strategic defense tactics. These are high-stakes, high-dollar disputes that arise in nearly every tax controversy. This panel of experienced tax professionals will review the current landscape and provide actionable insights into successfully challenging civil tax penalties and mitigating compounding interest. Panelists will dissect the legal standards for establishing "reasonable cause" across various non-compliance scenarios and analyze the application of Section 7508A for disaster-related relief, including what must be filed by July 10, 2026.

Other speakers include moderator Michel R. Stein, Esq., Principal, Hochman Salkin Toscher Perez; and panelists Michelle Abroms Levin, Esq., Shareholder, Dentons Sirote; Aaron Esman, Esq., Member, Ziering & Esman; and Josh Ungerman, Esq., CPA, Partner, Meadows, Collier, Reed, Cousins, Crouch & Ungerman.

Thursday, June 25, 2026, 4:30 pm

Obtaining, Defending, and Retaining Tax Credits

Andrew Weiner will participate on a panel designed to cover the substantial uptick in audits regarding energy tax credits and research and development credits, hot issues that the IRS is considering, and practical tips for dealing with such controversies.

Other speakers include moderator: Amish Shah, Esq., Partner, Holland & Knight; Carina C. Federico, Esq., Partner, Crowell & Moring; Joshua D. Smeltzer, Esq., Partner, Gray Reed; and Kathleen King, CPA, Managing Director, Alvarez & Marsal Tax.

Friday, June 26, 2026, 8:30 am

Welcome Aboard! A Conversation with the DOJ Civil Division Tax Litigation Branch

Caroline D. Ciraolo will moderate a conversation with Joshua Wu, Deputy Assistant Attorney General for the Tax Litigation Branch in the Department of Justice’s Civil Division. Civil tax litigation is now the responsibility of the new Tax Litigation Branch. Notwithstanding the change in organizational structure and new leadership, the government continues to pursue proactive and defensive civil tax litigation in pursuit of fair and consistent tax enforcement. In this one-on-one conversation, Wu will discuss the creation of the office, its mission, and how it fits within the broader DOJ and tax enforcement framework. The discussion will explore the Branch's anticipated role in refund litigation and other civil tax matters, early priorities, and what this structural shift may mean for taxpayers and practitioners. Attendees will gain insight into how the new Branch may shape the government's approach to civil tax litigation going forward.

Friday, June 26, 2026, 9:10 am

Following the Money: A Conversation with Jarod Koopman, Chief, IRS Criminal Investigation

Kostelanetz Senior Investigators Don Fort and Guy Ficco will moderate a discussion with Jarod Koopman, IRS Criminal Investigation Division Chief and IRS Chief Tax Compliance Officer. Criminal tax cases impact tax enforcement and administration far beyond the cases charged and tried every year, sending a signal to taxpayers and practitioners of areas of compliance that are a particular focus for the IRS. In this conversation, Koopman will discuss with former IRS Cl executives the agency's current staffing, resources, global footprint, and enforcement priorities. The discussion will focus on how Cl identifies and develops cases, with particular emphasis on complex financial transactions, digital assets, and cross-border activity. Attendees will gain insight into investigative trends, coordination with other law enforcement agencies, and what practitioners should expect as Cl continues to adapt its strategies in an increasingly sophisticated financial environment.

Friday, June 26, 2026, 9:50 am

Welcome Aboard! A Conversation with Stephen Weiss, Associate Deputy Attorney General, Regarding the New DOJ National Fraud Enforcement Division

Karen Kelly will moderate a discussion with Stephen Weiss, Associate Deputy Attorney General, Office of the Deputy Attorney General. As DOJ aggressively intensifies its crackdown on sophisticated financial fraud schemes, criminal tax investigations and prosecutions continue to be a top priority. This conversation will provide a rare opportunity to hear directly from Department of Justice leadership regarding the recent creation of the National Fraud Enforcement Division, its mission, leadership, staffing, and resources, enforcement priorities, and recent achievements in combatting criminal tax violations.

Friday, June 26, 2026, 1:30 pm

Clients, Cryptocurrency, and Controversies - Hear from the Experts

Michael Waalkes will moderate a panel on cryptocurrency. As digital assets continue to evolve, so too does the IRS's approach to enforcement in this space. The IRS has issued formal and informal guidance on discrete issues, published frequently asked questions, and added questions about digital asset transactions to tax returns. This panel will explore the most pressing issues arising in cryptocurrency-related tax controversies, including substantive tax questions on digital assets, tax reporting obligations, valuation challenges, and audit trends. Panelists will discuss practical strategies for advising clients, responding to IRS inquiries, and navigating the increasing scrutiny of digital asset transactions in both civil and potential criminal contexts.

Other speakers include Philipp Behrendt, Esq., Principal, Hochman Salkin Toscher Perez; Sean P. McElroy, Esq., Partner, Fenwick & West; and Amber R. Salotto, Esq., Managing Director, RSM US.

Friday, June 26, 2026, 2:35 pm

Privilege, Confidentiality, & Work Product in the Age of Al *Ethics

Michael Sardar will moderate a panel about the rapid adoption of artificial intelligence tools and how it is reshaping the way tax professionals create, store, and share information — raising new questions about privilege and confidentiality. This panel will explore how ethics rules and traditional doctrines, including attorney-client privilege and work product protection, apply in an Al­-driven environment. Panelists will discuss risks associated with data sharing, preservation of privilege, navigating the ethical landscape, and practical steps practitioners can take to safeguard sensitive information while leveraging new technologies.

Other speakers include Caitlin R. Tharp, Esq., Partner, Steptoe; Kimberly B. Tyson, Esq., Managing Partner, K. Tyson Law, PLLC; and Conor P. Desmond, Esq., Associate, Caplin & Drysdale.

Friday, June 26, 2026, 3:50 pm

Learning From Learning Resources: Update on Tariff Enforcement and Refunds

Gray Proctor will participate in a panel about the Supreme Court’s landmark 6-3 decision in Learning Resources, Inc. v. Trump, in which the Court held that the International Emergency Economic Powers Act (IEEPA) does not grant the President the power to impose tariffs. This ruling created an unprecedented administrative and legal scramble for refunds of the billions of dollars paid pursuant to the now-terminated Executive Orders. This panel will examine the Court's analysis and how it affects the legal framework and policy choices governing customs duties. Panelists will discuss the decision's impact on ongoing and future refund claims, enforcement actions, and litigation strategy.

Other speakers include moderator Deanne Morton, Esq., Managing Director, Andersen Tax; and panelists Stephen Josey, Esq., Counsel, Vinson & Elkins; John Colvin, Esq., Partner, Colvin + Hallett; Kathleen Claussen, Esq., Professor of Law; Anne Fleming Research Professor, Georgetown Law; and Nita Asher, Esq., Principal, Washington National Tax Office, PwC.

Friday, June 26, 2026, 3:50 pm

Ripped from the Headlines: High Impact Civil Tax Decisions

Todd Welty will participate in a panel on high impact civil tax decisions. The panel will address questions that practitioners need to be able to answer. Can you show that your client's restructuring transaction has economic substance, in a post-Liberty Global world? Is your distributive share of ordinary partnership income at risk of being treated as self-employment income, or are you covered by the Fifth Circuit's decision in Sirius Solutions? Do taxpayers you advise have a defense against the imposition of failure-to-pay penalties or interest relief, either under Kwong for COVID-era deadlines or because, like the plaintiff in Jarkesy, they weren't afforded the right to a jury trial? These are among the hot-button issues that the panel will address as it analyzes a recent wave of significant, high-profile tax cases. Panelists will cover these and other key holdings and their practical implications, providing insight on how they may influence audit strategy, litigation risk, and future IRS enforcement positions.

Other speakers include moderator Jason B. Grover, Esq., Counsel, Latham & Watkins; and panelists Gilbert S. Rothenberg, Esq., Adjunct Professor, American University; Sanford J. Boxerman, Esq., Shareholder, Neill Schwerin Boxerman; and Rachel Borden, Esq., Counsel, Mayer Brown.

About Kostelanetz LLP

For 80 years, Kostelanetz LLP has built a global reputation as a law firm of choice for clients facing high-stakes controversies, negotiations with government agencies, and complex domestic and international tax planning decisions. Our attorneys have extensive experience in tax controversy, tax fraud defense, white-collar criminal defense, securities enforcement defense, trust and estate planning, transactional tax planning, and government investigations. We are regularly called upon to handle the most challenging and sensitive matters and internal investigations. Important parts of the firm’s practice also include commercial litigation and government procurement and contracting.