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May 20 , 2026

COVID-19 Penalty and Interest Relief: Are You Ready for the July 10 Deadline? (New Mexico)


Melissa Wiley and Michael Waalkes will present a webinar titled “COVID-19 Penalty and Interest Relief: Are You Ready for the July 10 Deadline?” for the New Mexico State Bar Foundation on May 20, 2026, at 12 p.m. MT.

Two recent cases, Kwong and Abdo, suggest that certain penalties and interest should not have accrued during the declared COVID-19 emergency. This course covers the legal basis for interest/penalty relief under section 7508A. It also covers the procedures necessary to raise and preserve the legal grounds for relief.

Participants will learn:

    • The legal, statutory, and regulatory framework for penalty and interest refund claims under IRC section 7508A
    • Practical steps tax practitioners need to take in the next two months to raise and preserve their clients’ claims

For more information, click here.

About Melissa

Melissa focuses her practice on federal and state tax controversy, international information reporting compliance, and representing clients facing government investigations. Prior to attending law school, Melissa worked in the actuarial field, where she gained a deep understanding of data analysis, statistics, and collaboration with technical, legal, and forensic professionals. Melissa also served as an assistant general counsel at a Big Four accounting firm and has litigation experience in the U.S. Tax Court, Court of Federal Claims, and various federal district courts.

About Mike

Mike is an associate with Kostelanetz LLP. He focuses his practice on civil and criminal tax controversy matters, including audits, promoter investigations, voluntary disclosures, U.S. Tax Court litigation, and criminal tax investigations. Prior to joining the firm, Mike served for two years as a judicial law clerk for Judge Joseph W. Nega of the U.S. Tax Court. Mike is an adjunct professor at Villanova University’s Charles Widger School of Law, where he co-teaches a course on federal tax practice and procedure in the school’s graduate tax program.

 

Speakers


Melissa Wiley
Partner

Melissa Wiley

Washington D.C.

mwiley@kostelanetz.com

Michael Waalkes
Associate

Michael Waalkes

Washington D.C.

mwaalkes@kostelanetz.com