Kostelanetz LLP

Kostelanetz And The Morehouse Spelman Pre-Law Society Co-Host A Panel Entitled “What's Tax Got To Do With It? How The U.S. Tax System Impacts Racial Inequities"
2023-04-13 19:00 - 20:30 (America/New_York)
On April 13, 2023, Kostelanetz and the Morehouse Spelman Pre-Law Society co-host a panel entitled “What’s Tax Got To Do With It? How the U.S. Tax System Impacts Racial Inequities.” Kostelanetz associate Abigail Burke moderates a Q+A to explore the rise of the U.S. tax system and its lasting impacts on U.S. wealth inequality and racial minorities.
This event is limited to Spelman and Morehouse students.
Moderator:

Abigail Burke, Kostelanetz LLP

Panelists:

Professor Goldburn Maynard, Indiana University’s Kelley School of Business
Professor Anthony Infanti, University of Pittsburgh School of Law

Caroline D. Ciraolo Participates In A Panel At The University Of Baltimore School Of Law's Business And Tax Law Association
2023-04-20 17:00 - 18:30 (America/New_York)
On April 20, 2023, Caroline D. Ciraolo participates in a panel at the University of Baltimore School of Law hosted by the Business and Tax Law Association. She discusses the tax controversy practice area and how best to prepare for a career in this field.

Megan L. Brackney Leads A Presentation Titled “Ethical Standards for Return Positions – How Sure Do You Have to Be?” For The 20th Annual Tax Lawyering Workshop
2023-04-21 10:45 - 11:45 (America/New_York)
On April 21, 2023, Megan L. Brackney leads a presentation titled “Ethical Standards for Return Positions – How Sure Do You Have to Be?” for the 20th Annual Tax Lawyering Workshop, an annual workshop in professional responsibility for tax lawyers hosted by New York Law School’s Graduate Tax Program in New York, NY. Ethics CLE credit is offered for this event.
The full list of topics covered at the 20th Annual Tax Lawyering Workshop is as follows:

Ethical Standards for Return Positions – How Sure Do You Have to Be?
When a Lawyer Goes Lobbying – How do the Rules of Professional Conduct apply?
Attorney-Client Privilege for Tax Lawyers after In re: Grand Jury
Representing Families – Ethical Issues in Trusts and Estates and Closely Held Business Practices

Speaker

Megan L. Brackney, Partner, Kostelanetz LLP

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Caroline D. Ciraolo Participates In The Lightfoot White Collar Institute
2023-04-26
On April 26, 2023, Caroline D. Ciraolo participates in discussions regarding developments and trends in white collar criminal defense at the Lightfoot White Collar Institute, at the Hay-Adams Hotel in Washington, D.C.

Kostelanetz Sponsors And Don Fort Participates In The 2nd Annual AML Partnership Forum
2023-04-26 - 2023-04-28
On April 26-28, 2023, Don Fort introduces a keynote address by IRS-CI Chief Jim Lee, moderates a separate panel titled “Views from Law Enforcement,” and provides closing remarks at the 2nd Annual AML Partnership Forum. Kostelanetz LLP is an event sponsor along with Condor Consulting, Truist, Ally, Allen & Overy, AML RightSource, Arc-Serv, Davis Polk, Kaufman Rossin, ManchesterCF, PNC Bank, and TaskUs.
The AML Partnership Forum provides an opportunity for members of the AML community from financial service providers and law enforcement agencies to have candid, confidential conversations on key topics on preventing money laundering, terrorist financing and other financial crimes. The Forum includes keynote speakers, case study reviews, and panel discussions designed to provide insights from leading experts from across the AML community.
Click here for more information and to register.

Christopher Ferguson Presents "The Next Wave of IRS Enforcement? Employee Retention Credit Fraud" With Celesq
2023-04-27 12:00 - 14:00 (America/New_York)
On April 27, 2023, Christopher M. Ferguson leads a presentation entitled “The Next Wave of IRS Enforcement? Employee Retention Credit Fraud” with Celesq.
Description: This presentation will discuss the latest burgeoning area of pandemic relief fraud enforcement: the Employee Retention Credit. Topics that will be covered include:

What the Employee Retention Credit is and how it is intended to work.
How tax credit promoters and some taxpayers have exploited the program.
Recent IRS efforts to address abuse and fraud in the program.
Obligations of tax preparers in advising clients who seek to claim Employee Retention Credits.
What to expect in terms of future enforcement.

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Garrett L. Brodeur Participates In A Panel Entitled "Evolving Taxation of Cryptocurrency, NFTs, Metaverse" At The IFA USA 51st Annual Conference
2023-04-27 15:30 - 16:30 (America/Chicago)
Garrett L. Brodeur participates in a panel titled “Evolving Taxation of Cryptocurrency, NFTs, Metaverse” at the 51st Annual Conference of the USA Branch of the International Fiscal Association in Chicago, Illinois on April 27, 2023.
Description:
In this session, the panel will address the expansive and inconsistent rules of engagement relating to the taxation of blockchain-based assets. Discussion topics will address both tax and information reporting requirements. The panel will also address the need for global consistency and coordination among tax administrators in the United States and abroad (special focus on CARF, CRS, FATCA, exchange of information treaties, among others) to ensure transparency.
Moderator:

Sahel Assar, Buchanan Ingersoll, & Rooney

Panelists:

Garrett L. Brodeur, Kostelanetz LLP;
Miles Fuller, TaxBit;
Erika W. Nijenhuis, Senior Counsel in the Office of Tax Policy at the Treasury Department (Invited); and
Ben Symons, The 36 Group.

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Megan L. Brackney Presents On A Panel Entitled “Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know" For The Practicing Law Institute
2023-04-27 16:15 - 17:15 (America/New_York)
On April 27, 2023, Megan L. Brackney presents on a panel entitled, “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know” for the Practicing Law Institute’s “Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2023” program.
Description: This panel will focus on the various judicial doctrines and ethical issues that arise in the partnership tax planning process. After completing this session, participants will be able to:

Identify the ethical rules related to advising clients on transactions involving partnerships and other passthrough entities including standards derived from the Internal Revenue Code, Circular 230, the AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct
Avoid the ethical pitfalls that arise when providing tax opinions and recommending return positions
Respond to the IRS in an audit

Panelists:

Megan L. Brackney, Kostelanetz LLP
Jenny L. Johnson, McDermott Will & Emery LLP

CLE credit may be offered for attendance.
Click here for more information and to register.

Michael Sardar Presents A Webinar Titled “Using the Voluntary Disclosure Process to Bring Taxpayers Back into Compliance" For The CPA Academy
2023-05-02 09:00 - 10:00 (America/New_York)
On May 2, 2023, Michael Sardar presents a webinar entitled “Using the Voluntary Disclosure Process to Bring Taxpayers Back into Compliance” for the CPA Academy. CPE and CE credit is offered for this event.
Description: The IRS’s voluntary disclosure practice provides taxpayers who have previously not complied with their tax and reporting obligations with a pathway back to compliance. The IRS’s voluntary disclosure practice is available to taxpayers whose non-compliance was willful, fraudulent, or even criminal. Under the IRS’s voluntary disclosure practice, taxpayers can avoid criminal prosecution and minimize otherwise applicable civil penalties.
Learning Objectives:

Determine when a voluntary disclosure is appropriate
Classify who is eligible to make a voluntary disclosure
Outline the mechanics of applying for and completing the voluntary disclosure process
Identify the penalty framework applicable under the current IRS voluntary disclosure practice

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Megan L. Brackney Participates In A Panel Titled “Hot Button Topics with the IRS: A Conversation with Three Tax Controversy Practitioners" For STEP NY
2023-05-03 16:00 - 19:00 (America/New_York)
On May 3, 2023, Megan L. Brackney participates in a panel titled “Hot Button Topics with the IRS: A Conversation with Three Tax Controversy Practitioners” for STEP NY.
Description: In this panel, Lawrence Lipoff leads a conversation with Megan L. Brackney, Thomas Ostrander and Miri Forster, three tax controversy experts, about what planners need to know about the IRS’ current cross-border and private client campaigns, programs and issues.

Panelists:

Lawrence Lipoff, CohnReznick LLP (Moderator)
Megan L. Brackney, Kostelanetz LLP
Thomas Ostrander, Duane Morris LLP
Miri Forster, Eisner Advisory Group LLC

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Garrett L. Brodeur Participates In A Panel Titled "Will Robots Replace Lawyers? The Ethics of Lawyers Using ChatGPT" At The ABA 2023 May Tax Meeting
2023-05-05 13:00 - 14:00 (America/New_York)
Garrett L. Brodeur participates in a panel titled “Will Robots Replace Lawyers? The Ethics of Lawyers Using ChatGPT” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C. on May 5, 2023. Ethics CLE credit is offered for this event.
Description:
The panel discusses the ethics surrounding the use of the ChatGPT chatbot in a legal context. In November 2022, OpenAI launched ChatGPT, an interactive chat robot that uses artificial intelligence to answer questions about anything. While ChatGPT may be able to draft anything from a routine legal document to a complex analysis of a Supreme Court case, lawyers will have to carefully consider how to use this new technology while still upholding their ethical obligations to clients.
Learning Objectives:

Learn about how using ChatGPT implicates the ABA Model Rules of Professional Conduct, including Rules 1.1 (Competence) and 1.6 (Confidentiality)
Learn about privilege considerations when using AI
Learn about potential ethical uses of AI, including creating marketing materials and drafting legal articles.

Moderator:

Carina Federico, Partner, Crowell & Moring LLP

Panelists:

Garrett L. Brodeur, Associate, Kostelanetz LLP
Caitlin Tharp, Associate, Steptoe & Johnson LLP
Andrew Allen, Associate, Morgan Lewis LLP
Ken Crutchfield, VP and General Manager of Legal Markets, Wolters Kluwer Legal & Regulatory (invited)

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Caroline D. Ciraolo Participates In A Panel Titled "Diversity, Equity, and Inclusion in the Workplace and the Impact of Implicit Bias: A Survey of Initiatives and Best Practices in the Legal Profession" At The ABA 2023 May Tax Meeting
2023-05-05 13:25 - 14:45 (America/New_York)
Caroline D. Ciraolo participates in a panel titled “Diversity, Equity, and Inclusion in the Workplace and the Impact of Implicit Bias: A Survey of Initiatives and Best Practices in the Legal Profession” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C., on May 5, 2023. This panel is hosted by the ABA Section of Taxation’s Diversity Committee and is co-sponsored by the LGBTQ+ Lawyers in Tax Forum. CLE credit is expected to be offered for this event.
Description:
The Diversity Committee continues the discussion it began in San Diego. The importance of diversity, equity, and inclusion (DEI) has gained greater recognition in the workplace and many law firms and organizations have recently implemented new policies and initiatives. As we strive to diversify the legal profession, we need to recognize and address our implicit biases that create roadblocks to these efforts. This panel facilitates a discussion of common implicit biases, the impact they have on the legal profession, and current initiatives and best practices that attendees can apply to their own workplace.
Learning Objectives:

Understand the benefits of maintaining successful DEI initiatives
Identify and remove impediments to improve DEI initiatives in the legal profession
Enable participants to implement changes to their current programs to achieve their DEI goals

Moderator:

Catherine Sullivan, IRS Office of Chief Counsel (SBSE)

Panelists:

Caroline D. Ciraolo, Kostelanetz LLP
Adam Strait, Department of Justice, Tax Division
David Farhat, Skadden, Arps, Slate, Meagher & Flom LLP
Grace Chang, Deloitte Tax LLP
Jessica Harris, Legal Services of Northern Virginia

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William Greco Participates In A Panel Titled "Are You on Record? Don’t Fall Trap to the Record Rule" At The ABA 2023 May Tax Meeting
2023-05-05 16:55 - 17:45 (America/New_York)
William Greco participates in a panel titled “Are You on Record? Don’t Fall Trap to the Record Rule” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C., on May 5, 2023. This panel is hosted by the ABA’s Tax Collection, Bankruptcy & Workouts Committee and is co-sponsored by the Pro Bono and Tax Clinics Committee. CLE credit is offered for this event.
Description:
The “record rule” is a crucial aspect of tax collection work. In many contexts, including in Collection Due Process hearings and innocent spouse submissions, the “record rule” may limit the evidence that is admissible in a Tax Court case to the administrative record. This panel discusses the history of the record rule, its current application in tax collection matters, and advice on how to make and preserve a complete and adequate record for purposes of Tax Court review. Additionally, the panelists discuss the challenges that taxpayers face in presenting evidence that is outside the scope of the administrative record, as well as strategies for navigating these challenges.
Learning Objectives:

Learn how to build a complete record at the administrative level
Understand the difference between supplementing and completing the administrative record, and how to affect
each
Understand the arguments for and against the Tax Court’s standard for evaluating whether evidence is “newly
discovered or previously-unavailable”
Learn how to identify and meet the challenges of presenting evidence that is outside the scope of the administrative record.

Moderator:

Jonathan Amitrano, Taylor Nelson Amitrano LLP

Panelists:

William Greco, Kostelanetz LLP
Professor Bryan Camp, Texas Tech University
Christine Speidel, Associate Professor of Law & Director of the Federal Tax Clinic, Villanova University

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Sharon L. McCarthy Participates In A Panel Titled "How to Navigate Defending PPP, EIDL and ERC Cases" At The ABA 2023 May Tax Meeting
2023-05-06 10:30 - 11:30 (America/New_York)
Sharon L. McCarthy participates in a panel titled “How to Navigate Defending PPP, EIDL and ERC Cases” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C. on May 6, 2023.
Description:
The Paycheck Protection Program and Economic Injury Disaster Loan programs were designed to push money out to those who needed it the most, right away. Similarly, the Employee Retention Credit was designed to provide a financial lifeline to certain businesses. Now that the dust has settled, the IRS, the FDIC, and the DOJ are working together to prosecute those suspected of abusing the programs. This panel offers an in-depth analysis of how these cases are referred to the IRS and FDIC, how they are investigated, how they are charged, and strategies for defending them.
Learning Objectives:

Understand how and why the government is investigating and prosecuting abuse of the relief programs.
Identify indicators that trigger audits, fraud examinations and criminal cases.
Develop strategies for defending clients suspected of abusing the relief programs with a focus on mitigating factors.

Moderator:

Damon Rowe, Partner, Meadows Collier Reed Cousins Crouch & Ungerman LLP

Panelists:

Sharon L. McCarthy, Partner, Kostelanetz LLP
Eric Hylton, Director of Investigations, Zerbe, Miller, Fingeret, Frank & Jadav, LLP
Kathy Enstrom, Director of Investigations, Moore Tax Law Group, LLC

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Megan L. Brackney Presents On A Panel Entitled “New Partnership Audit Rules" For The Practicing Law Institute
2023-05-11 08:30 - 09:30 (America/New_York)
On May 11, 2023, Megan L. Brackney presents on a panel entitled, “New Partnership Audit Rules” for the Practicing Law Institute’s “Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2023” program.
Description: The BBA audit rules provide a radically different approach for how adjustments are made in the partnership context. Although the BBA was enacted in 2015, practitioners are still grappling with its implications and how to advise clients. This panel will address issues that are critical in transactions and audits, and will discuss the newly issued final regulations. After completing this session, participants will be able to:

Draft provisions in partnership agreements and other transactional documentation that address BBA issues
Calculate the imputed underpayment and evaluate strategies for shifting risk
Address the partnership audit rules in transactional due diligence

Panelists:

Megan L. Brackney, Kostelanetz LLP
Kate Kraus, Allen Matkins Leck Gamble Mallory & Natsis
Jennifer M. Black, Senior Counsel, Office of the Associate Chief Counsel, Internal Revenue Service

CLE credit may be offered for attendance.
Click here for more information and to register.

Megan L. Brackney Presents On A Panel Entitled “Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know" For The Practicing Law Institute
2023-05-11 16:15 - 17:15 (America/New_York)
On May 11, 2023, Megan L. Brackney presents on a panel entitled, “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know” for the Practicing Law Institute’s “Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2023” program.
Description: This panel will focus on the various judicial doctrines and ethical issues that arise in the partnership tax planning process. After completing this session, participants will be able to:

Identify the ethical rules related to advising clients on transactions involving partnerships and other passthrough entities including standards derived from the Internal Revenue Code, Circular 230, the AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct
Avoid the ethical pitfalls that arise when providing tax opinions and recommending return positions
Respond to the IRS in an audit

Panelists:

Megan L. Brackney, Kostelanetz LLP
Michael J. Desmond, Gibson, Dunn & Crutcher LLP

CLE credit may be offered for attendance.
Click here for more information and to register.

An Evening With U.S. Tax Court Judge Christian Weiler, Presented By The FBA Section On Taxation And Kostelanetz LLP
2023-05-16 18:00 - 20:00 (America/New_York) | Kostelanetz LLP, Seven World Trade Center, 250 Greenwich Street, 34th Floor, New York, NY, 10007, United States
On May 16, 2023, the Federal Bar Association Section on Taxation will host United States Tax Court Judge Christian N. Weiler for an evening to socialize with the New York tax community. The event is free, courtesy of the FBA Section on Taxation and Kostelanetz LLP.
Reception includes hors d’oeuvres, beer, and wine at the Kostelanetz LLP New York City office.
Please complete the RSVP form below to stay up-to-date on event logistics and firm news.

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Caroline D. Ciraolo Leads A Discussion Titled "You’ve Got a Friend - Leveraging Relationships with Treaty Partners…" At The Cambridge Forum On International Tax & Disputes
2023-05-24 - 2023-05-26
Caroline D. Ciraolo leads a discussion titled “You’ve Got a Friend – Leveraging Relationships with Treaty Partners…” at the Forum on International Tax & Disputes presented by Cambridge Forums.
Description:
Faced with substantial tax gaps, aggressive tax avoidance, and abusive tax structures, tax authorities around the world are increasing civil and criminal tax enforcement efforts. These efforts include the exchange of information, informal collaboration, and formal joint audits and investigations with foreign treaty partners. This session will discuss the scope of EOI provisions in tax treaties and other bilateral agreements, standards of review and defenses to such requests, procedures for cross-border audits and investigations, and possible paths to resolutions.
Speakers:

Caroline D. Ciraolo, Kostelanetz LLP
Christopher Slade, Aird & Berlis LLP

Caroline D. Ciraolo Co-Chairs The Cambridge Forum On International Tax & Disputes
2023-05-24 - 2023-05-26
Caroline D. Ciraolo co-chairs the Cambridge Forum on International Tax & Disputes in Cascais, Portugal.
Description:
The Forum Steering Committee welcomes up to 40 leading lawyers personally selected from renowned regional, national, and multinational firms around the world. With increased transparency and information sharing amongst tax authorities, the use of aggressive techniques like criminal investigations and digital taxation, and pandemic related mobility issues on the rise, the Forum provides an opportunity to keep abreast of developments in key jurisdictions around the world.
Using candid, seminar-style discussion, the group shares experiences and engages in meaningful dialogue on the most pressing issues they face.
2023 Forum Steering Committee Co-Chairs:

Caroline D. Ciraolo, Kostelanetz LLP, Washington, D.C.
Susanne Schreiber, Bär & Karrer, Zürich, Switzerland

2023 Forum Steering Committee Members:

Alexandra Courela, Abreu Advogados, Lisbon, Portugal
Dr. Hardy Fischer, POELLATH, Berlin, Germany
Denise Honey, Pitcher Partners Ltd., Melbourne, Australia
Parul Jain, Nishith Desai Associates, New Delhi, India
Victor A. Jaramillo, Caplin & Drysdale, Washington, D.C.
Alex Jupp, Skadden, Arps, Slate, Meagher & Flom LLP, London, United Kingdom
Christian Wimpissinger, BINDER GRÖSSWANG, Vienna, Austria

Click here for more information.

Don Fort Participates In The Cambridge Forum On International Tax & Disputes
2023-05-24 - 2023-05-26
Don Fort participates in the Cambridge Forum on International Tax & Disputes in Cascais, Portugal.
Description:
The Forum Steering Committee welcomes up to 40 leading lawyers personally selected from renowned regional, national, and multinational firms around the world. With increased transparency and information sharing amongst tax authorities, the use of aggressive techniques like criminal investigations and digital taxation, and pandemic related mobility issues on the rise, the Forum provides an opportunity to keep abreast of developments in key jurisdictions around the world.
Using candid, seminar-style discussion, the group shares experiences and engages in meaningful dialogue on the most pressing issues they face.
Click here for more information.

Heather Fincher Presents On A Panel Entitled "What to do when Advisors Find Errors in International Tax Returns" At The Procopio International Tax Institute 2023 International Update: U.S. – Mexico Cross-Border Tax Issues
2023-05-25 10:30 - 11:30 (America/Los_Angeles)
On May 25, 2023, Heather Fincher presents on a panel entitled, “What to do when Advisors Find Errors in International Tax Returns” at the Procopio International Tax Institute 2023 International Update: U.S. – Mexico Cross-Border Tax Issues.
Description:
Heather is moderating an engaging discussion of real-life hypos, common mistakes, and practical takeaways for handling errors and helping clients come into compliance with international filing obligations.
Moderator:

Heather Fincher, Kostelanetz LLP

Panelists:

Daniel N. Price, Law Office of Daniel N. Price PLLC
Torakichi Jesús Oba Perez, T. Jesus Oba Perez, EA, CPA
Robert Russell, Rutan & Tucker LLP

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Don Fort Presents On The AML Rightsource Voices Webinar Titled “Private-Public Partnerships and how they enhance detection, prevention, and reporting of financial crime”
2023-05-25 13:00 - 14:00 (America/New_York)
On May 25, 2023, Don Fort presents on the AML Rightsource Voices Webinar titled “Private-Public Partnerships and how they enhance detection, prevention, and reporting of financial crime.”
Description:
The AML/Sanctions/CFT community has long embraced partnerships and collaboration. This edition of AML Voices will focus on the value of these partnerships and spotlights a tremendous example – the recent Global Financial Institutions Summit (GFIS) on tax crime.
Moderator:

John Byrne, AML Rightsource Advisory Board

Presenters:

Don Fort, Kostelanetz LLP
Marilu Jimenez, FINCAdvisors
Tom Fattarusso, IRS-Criminal Investigation

Click here for more information and to register.

Don Fort Appears On Tax Chat! Series On Transforming Tax Administration Entitled "Tax Chat on Big Data and AI in Tax Administration" At The Center For Taxpayer Rights
2023-05-30 12:00 - 13:00 (America/New_York)
On May 30, 2023, Don Fort appears on the Center for Taxpayer Rights’ Tax Chat! Series on Transforming Tax Administration in an episode entitled “Tax Chat on Big Data and AI in Tax Administration.”
Participants:

Host: Nina Olsen, former National Taxpayer Advocate
Guest: Don Fort, Kostelanetz LLP

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Andrew Weiner Presents On A Panel Titled “Key Developments in Tax Controversy” At The FBA Insurance Tax Conference
2023-06-01 16:30 - 17:30 (America/New_York)
On June 1, 2023, Andrew Weiner presents on a panel titled “Key Developments in Tax Controversy” at the FBA Insurance Tax Conference.
Description:
This panel will cover several recent, critical developments in the tax controversy space. The program will provide the attendees with an understanding of the Inflation Reduction Act funding for the Internal Revenue Service and the impact of that funding on IRS enforcement. It will address the important new guidance in Revenue Procedure 2022-39 (exam procedures for large businesses under continuous audit), key changes to Schedule UTP (disclosing uncertain tax positions), and the potential impact of In re Grand Jury. Participants will also learn about notable outcomes and ongoing litigation involving Administrative Procedure Act challenges in the tax context.
Moderator:

Sharon Katz-Pearlman, Shareholder, Greenberg Traurig LLP

Panelists:

Andrew Weiner, Kostelanetz LLP
Mary Slonina, Managing Director, KPMG LLP
Caitlin Tharp, Associate, Steptoe & Johnson LLP

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Jay Nanavati Moderates A Panel Titled "Puerto Rico's Act 20/22 Tax Incentive Program: Residency And Sourcing Under The IRS's Microscope" At The 2023 NYU Tax Controversy Forum
2023-06-08 14:10 - 15:00 (America/New_York)
On June 8, 2023, Jay Nanavati moderates a panel titled “Puerto Rico’s Act 20/22 Tax Incentive Program: Residency And Sourcing Under The IRS’s Microscope” at the 2023 NYU Tax Controversy Forum.
Description:
Since their passage in 2012, Puerto Rico’s Acts 20 and 22, known together as Act 60 since 2019, have encouraged many individuals and businesses from the U.S. mainland to relocate to Puerto Rico. The tax benefits that Act 60 provides encourage taxpayers outside Puerto Rico to boost the Puerto Rican economy by investing, doing business, and residing in Puerto Rico. As with any tax benefit, though, Act 60 is vulnerable to abuse. This panel discusses the IRS and the DOJ’s scrutiny of taxpayers’ claims of bona fide residency and Puerto Rico-sourced income.
Moderator:

Jay R. Nanavati, Esq., Partner, Kostelanetz, Washington, DC

Panelists:

Timothy P. Noonan, Esq., Partner, Hodgson Russ, New York, NY
Carlos F. Ortiz, Esq., Partner, Baker & Hostetler, New York, NY
Victor Song, Chief Operating Officer, Integritas3, Seattle, WA

Click here to learn more and register.

Christopher Ferguson Moderates A Panel Titled "Employee Retention Credit Audits And Investigations - The Tsunami Is Coming" At The 2023 NYU Tax Controversy Forum
2023-06-08 15:20 - 16:10 (America/New_York)
On June 8, 2023, Christopher Ferguson moderates a panel titled “Employee Retention Credit Audits and Investigations – The Tsunami is Coming” at the 2023 NYU Tax Controversy Forum.
Description:
​Claims for Employee Retention Credits (“ERCs”) have proliferated exponentially. Almost everyone has seen a commercial or received a text or email offering easy money through ERC claims. The IRS has made no secret of its plans to aggressively audit ERC claims and punish abuse and fraud. This panel of experienced practitioners discusses the IRS’ targeted enforcement efforts, explains how to spot red flags indicating abuse of the ERC, and describes the penalties that apply to taxpayers, promoters, and practitioners for erroneously claiming ERC credits.
Moderator:

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

Panelists:

Sandra R. Brown, Esq., Principal, Hochman, Salkin, Toscher, Perez, Beverly Hills, CA
Eric Hylton, Director of Investigations, Zerbe, Miller, Fingeret, Frank & Jadav, Washington, DC
Daniel Mayo, Esq., Principal, Withum, Red Bank, NJ

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Andrew Weiner Moderates A Panel Titled “The Administrative Procedure Act v. The IRS: Which Regulations, Rules, And Notices Will Survive?” At The NYU Tax Controversy Forum
2023-06-08 16:30 - 17:30 (America/New_York)
On June 8, 2023, Andrew Weiner moderates a panel titled “The Administrative Procedure Act v. The IRS: Which Regulations, Rules, And Notices Will Survive?” at the NYU Tax Controversy Forum.
Description:
Ever since the Supreme Court rejected tax exceptionalism in Mayo Foundation v. United States, 562 U.S. 44 (2011), challenges to tax regulations and IRS notices have proliferated, with several important decisions coming out in the last year alone. Courts have now developed a full body of jurisprudence regarding application of the Administrative Procedure Act (“APA”) to tax cases and it appears that Treasury and the IRS are going to have to engage much more carefully with the APA as they issue new guidance. Have we reached the end of “tax exceptionalism”? What does Treasury’s “Policy Statement on the Tax Regulatory Process” mean for deference in tax litigation? How will the APA apply to the blizzard of new guidance under the TCJA and increasingly the IRA? What might a post-Chevron world look like if, as some anticipate, the Supreme Court overrules the seminal decision next term? This panel addresses these questions and explores the current state of the law on the APA as it applies to tax.
Moderator:

Andrew Weiner, Esq., Counsel, Kostelanetz, Washington, DC

Panelists:

David W. Foster, Esq., Partner, Kirkland & Ellis, Washington, DC
S. Starling Marshall, Esq., Partner, Crowell & Moring, New York, NY
Joseph A. DiRuzzo, Ill, Esq., CPA, Partner, DiRuzzo & Company, Fort Lauderdale, FL

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Garrett L. Brodeur Moderates A Panel Titled "Navigating The Crypto Winter - Preparing For Cryptocurrency Regulation And Enforcement In Uncertain Times" At The 2023 NYU Tax Controversy Forum
2023-06-08 16:30 - 17:30 (America/New_York)
On June 8, 2023, Garrett L. Brodeur moderates a panel titled “Navigating The Crypto Winter – Preparing For Cryptocurrency Regulation And Enforcement In Uncertain Times” at the 2023 NYU Tax Controversy Forum.
Description:
The cryptocurrency industry is constantly changing and its underlying technologies are undeniably confusing. Faced with these obstacles, the IRS has issued informal guidance on discrete and nuanced tax issues, Treasury is poised to propose new information reporting rules, and regulatory scrutiny is tightening from all directions. This panel discusses the latest issues involving digital assets and highlights important considerations for tax counsel.
Moderator:

Garrett L. Brodeur, Esq., Associate, Kostelanetz, New York, NY

Panelists:

Thomas E. Bishop, Tom Bishop & Associates, East Islip, NY
Erika Nijenhuis, Esq., Senior Counsel, Office of Tax Policy, US Department of Treasury, Washington, DC
Del Wright Jr., Esq., Professor of Law, University of Missouri-Kansas City Law School, Kansas City, MO
Caitlin R. Tharp, Esq., Associate, Steptoe & Johnson, Washington, DC

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Don Fort Moderates A Panel Titled “IRS Criminal Investigation Division Enforcement Update” At The NYU Tax Controversy Forum
2023-06-09 08:45 - 09:45 (America/New_York)
On June 9, 2023, Don Fort moderates a panel titled “IRS Criminal Investigation Division Enforcement Update” at the NYU Tax Controversy Forum.
Description:
With the increase in the IRS enforcement budget coupled with the recent focus on fraud enforcement, tax professionals anticipate a surge in criminal tax investigations and prosecutions. This panel features James Lee, 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, Director of Investigations, Kostelanetz, Washington, DC

Panelists:

James Lee, Chief, Criminal Investigation Division, Internal Revenue Service, Washington, DC
Kathy Enstrom, MBA, Director of Investigations, Moore Tax Law Group, Chicago, IL
Jeremy H. Temkin, Esq., Principal, Morvillo Abramowitz Grand Iason & Anello, New York, NY

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Sharon L. McCarthy Participates In A Panel Titled “Flipping The Script: Putting The Government On Defense At Trial” At The NYU Tax Controversy Forum
2023-06-09 13:30 - 14:20 (America/New_York)
On June 9, 2023, Sharon L. McCarthy participates in a panel titled “Flipping The Script: Putting The Government On Defense At Trial” at the NYU Tax Controversy Forum.
Description:
Despite best efforts to reach alternative resolution, litigation is often the best or only option. This panel discusses effective trial strategies in civil and criminal tax trials. Topics for discussion include when to stipulate, what pretrial motions to consider, how to handle discovery disputes, what to look for when picking a jury, how to handle a cooperating witness, getting the most out of the Government’s Brady/Giglio obligations, identifying evidentiary issues, and more.
Moderator:

Jeffrey A. Neiman, Esq., Partner, Marcus Neiman Rashbaum & Pineiro, Fort Lauderdale, FL

Panelists:

Sharon L. McCarthy, Esq., Partner, Kostelanetz, New York, NY
Sara G. Neill, Esq., Shareholder, Capes, Sokol, Goodman & Sarachan, St. Louis, MO
Richard W. Westling, Esq., Member, Epstein Becker & Green, Washington, DC

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