ABA 2026 May Tax Meeting

Kostelanetz attorneys will be speaking on a variety of topics – from the history of U.S. tax policy and the most impactful tax cases pending on appeal to tax planning for high-net-worth individuals and current criminal tax enforcement trends – at the American Bar Association Section on Taxation’s May Meeting from May 7 to May 9 in Washington, D.C.

Partner Megan L. Brackney will attend and give remarks in her capacity as the current Chair of the Tax Section. Other Kostelanetz attorneys speaking include Jay Nanavati, Bryan Skarlatos, Melissa Wiley, Frank Agostino, Andrew Weiner, and Heather Fincher.

More information and the full agenda can be found here.

Friday, May 8, 2026, 8:00 a.m.

Tax Policy in U.S. History

Jay Nanavati will participate on a panel that will review tax policy in U.S. history in recognition of our nation’s 250th anniversary. What are key events that have shaped U.S. tax policy throughout time and what continues to evolve in shaping our tax systems? Policy highlights of the Tax Reform Acts of 1976 and 1986 will also be noted in recognition of their 50th and 40th anniversaries. How is tax history and policy evolution relevant to practice today? Examples of how even centuries-old tax history may be relevant today in practice and for policy and reform efforts will be covered.

Other participants include moderator Professor Annette Nellen of San Jose State University and panelists Professor Goldburn P. Maynard, Jr. of the University of Connecticut School of Law; and Joe Thorndike, Contributing Editor, Tax Analysts.

Friday, May 8, 2026, 8:00 a.m.

Major Tax Cases on Appeal

Andrew Weiner will participate in a panel that will explore the most impactful tax cases currently pending or recently decided in the federal circuit courts, offering in-depth analysis of significant litigation that affects businesses. Participants will discuss how courts are increasingly rethinking traditional tax doctrines as many appellate judges shift towards textualism and away from agency deference. Attendees will gain valuable insights into how these court decisions may influence planning, compliance, and risk management for complex business enterprises.

Other participants include moderator Francesca Ugolini, SouthBank Legal (former chief of DOJ Tax Appellate Section), and panelists Garrett Brodeur of Skadden, and Lee Meyercord of Holland & Knight.

Friday, May 8, 2026, 8:30 a.m.

Entering the U.S. Tax System: Key Rules, Risks, and Planning Opportunities for High Net Worth Individuals

Heather Fincher will moderate a panel on how high-net-worth individuals and families continue to pursue U.S. residency, making sophisticated pre-immigration tax planning increasingly essential for protecting global wealth and minimizing unexpected U.S. tax exposure. This panel will present a comprehensive overview of key U.S. federal income and transfer tax considerations for those preparing to immigrate, along with practical strategies for evaluating existing structures, reducing risks of double taxation, and identifying planning opportunities while avoiding common pitfalls.

Other participants include panelists Kirsten Burmester of Caplin & Drysdale; Seth Entin of Greenberg Traurig; John Fusco of EY; and Jenny Longman of Patterson Belknap.

Friday, May 8, 2026, 12:55 p.m.

I’m a Celebrity, Get My Case Out of Here – Considerations on When to Take Your Case to Court and the Court of Public Opinion

Frank Agostino will speak on a panel on the difficulty of going to court when the client is a famous (or infamous) person. This panel will explore how attorneys counsel famous clients through the administrative tax process, the pros & cons of taking a matter to litigation, the role of pretrial publicity, and ethical rules that impact celebrity representations.

Other participants include moderator Tyler Jackson of Miller & Chevalier Chartered, and panelists Aaron M. Esman of Ziering & Esman PLLC; Sarah Green of Dentons Sirote; Jeffrey A. Neiman of Neiman Mays Floch & Almeida, PLLC; and Michelle F. Schwerin of Neill Schwerin Boxerman, P.C.

Friday, May 8, 2026, 3 p.m.

The Constitution Pushes Back: Old Limits, New Tax Litigation Strategies

Andrew Weiner will participate on a panel exploring how courts are re-examining some of the Constitution’s oldest structural protections – and giving them new force in tax cases — just as the nation approaches its 250th birthday. Panelists will discuss how litigants are invoking the Constitution’s original allocation of authority among the branches of government, and how courts are responding to arguments that modern tax administration has drifted from those founding-era limits. Panelists will also share insights on: the renewed focus on separation of powers in light of the Supreme Court’s recent tariff decision (Learning Resources, Inc. et al.); the aftershocks of Jarkesy, and the resulting attention to jury-trial rights in civil enforcement proceedings (FCC v. AT&T, et al. and Sagoo); and revived consideration of the Fifth Amendment Just Compensation and Due Process Clauses (Pung and Goldstein).

Other participants include moderator Kimberly B. Tyson of K Tyson Law, and panelists Michelle Levin of Dentons Sirote; Gil Rothenberg of American University; and Francesca Ugolini of South Bank Legal.

Friday, May 8, 2026, 5:30 p.m.

The Burnout Solution: Addressing Attorney Health and Wellness in an Age of Uncertainty

Melissa Wiley will speak on a panel where participants will learn about various solutions they can leverage to recover from professional burnout and fatigue. Each of the panelists have unique experiences with burnout and collectively have developed a comprehensive arsenal of effective remedies: from increasing your electrolyte intake to ensuring that you’re taking the right approach to sleep. This panel will not only teach you how to live better, it will also inform you on practices to implement to lawyer well too. Come join us as we learn the burnout solution!

Other participants include moderator Aliyha Amani of Caplin & Drysdale and panelist Travis Thompson of Fennemore.

Saturday, May 9, 2026, 9:30 a.m.

On the Front Lines: Criminal Tax Enforcement Priorities, Investigations, and Prosecutions

Jay Nanavati will participate on a panel of current and former senior government officials and veteran defense counsel, who will examine the current state of criminal tax enforcement. Hear directly from IRS CI regarding current criminal tax enforcement priorities. Panelists will address the latest priorities and strategic direction of the IRS Criminal Investigation Division, including shifts in investigative focus and resource allocation under new leadership. The discussion will cover significant recent tax prosecutions and their practice implications, the use of data analytics and artificial intelligence in criminal tax investigations, coordination between IRS Criminal Investigation and the Criminal Tax Section attorneys who are now under newly created Department of Justice National Fraud Enforcement Division, and the evolving landscape of cryptocurrency and digital asset-related criminal tax enforcement. Panelists will also discuss practical defense strategies for practitioners representing clients facing criminal tax exposure in this environment.

Other participants include moderator Ben Tompkins of Nardiello, Turanchik, Tompkins LLP, and panelists Sandra Brown of Hochman Salkin Toscher Perez, P.C.; Justin Campbell, IRS CI, Senior Executive for Strategy and Innovation, and former acting Deputy Chief, IRS CI; and Anshuman Vaidya of Hinshaw & Culbertson LLP

Saturday, May 9, 2026, 10:30 a.m.

Due Process at 250: Penalties, Parallel Proceedings, and Constitutional Limits – Part II

Bryan Skarlatos will participate in this jointly sponsored program with the Court Practice and Procedure Committee. As constitutional litigation expands in the penalty arena, courts are revisiting the substantive limits on the government’s authority to impose penalties. This session examines Eighth Amendment Excessive Fines Clause challenges, proportionality principles, and related due process arguments directed at civil and criminal tax penalties. Panelists will explore whether and when tax penalties are considered punitive for constitutional purposes, how courts are evaluating proportionality in high-dollar penalty cases, and how founding-era constitutional principles are being applied to modern statutory penalty regimes. The discussion will focus on the constitutional boundaries of tax enforcement and the limits on the size and structure of monetary sanctions.

Other participants include moderator John Colvin of Colvin + Hallett, and panelists Stephen Dunn of Dunn Counsel, PLC; Guinevere Moore of Moore Tax Law Group; and Chad Vanderhoef of Holland & Knight.

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.