Kostelanetz LLP

Helping Clients Come Into Tax Compliance (CLE)
2024-05-17
New York Law School’s Graduate Tax Program hosted their annual ethics workshop on professional responsibility for tax practitioners on May 17, 2024. Partner Megan L. Brackney spoke at an event titled “Helping Clients Come Into Tax Compliance.”
See program details here.
CLE Credit in Ethics is available for this event.

Recent United States Initiatives To Enforce Integrity
2024-05-30
On May 30, 2024, Bryan Skarlatos presented on “Recent United States Initiatives to Enforce Integrity” with Ian M. Comisky of Fox Rothschild LLP as part of Lawline’s CLE programming.
Description: The Corporate Transparency Act was enacted as part of the Anti-Money Laundering Act of 2020. In particular, 31 U.S.C. § 5336 was enacted and multiple proposed and final regulations have been issued. The statute and the regulations were designed to provide transparency with respect to corporate ownership in the United States and represent a sea change with respect to its requirements for new and existing businesses. The statutory framework raises significant additional ethical obligations for attorneys. The constitutionality of the act has been challenged and its future remains unclear.
Learning Objectives:

Examine the basics of information reporting and document protection provided under the Corporate Transparency Act
Identify who is a “beneficial owner” and the exceptions to the reporting requirements
Review additional due diligence requirements to be placed upon accountants, lawyers, and others involved in the process under the act
Discuss constitutional challenges to the Corporate Transparency Act
Analyze hypotheticals with respect to the application of the Corporate Transparency Act

For full event details, and to view the course, please click here.
CLE credit is available for this event.

16th Annual U.S. And Latin America Tax Practice Trends
2024-06-12 - 2024-06-14
The 16th Annual U.S. and Latin America Tax Practice Trends conference will take place at the Mandarin Oriental, Miami, from June 12 – 14, 2024. Kostelanetz LLP is a proud sponsor of the event; several members of the firm will be present as attendees, moderators, and panel participants.
Wednesday, June 12, 2024
2:00 – 3:30pm: Heather Fincher will participate in a panel titled “HNW Clients: Transparency in the United States and Latin America” as part of the International Bar Assocation’s 16th Annual U.S. and Latin America Tax Practice Trends Conference. This panel will discuss the latest updates and practical experiences on tax transparency and CFCs and the impact of these regimes on Latin American private clients.
Co-Chairs:

Renata Emery, TozziniFreire Advogados, São Paulo
Robert H. Moore, Baker McKenzie, Miami, FL

Speakers:

Heather Fincher, Kostelanetz LLP, Washington, DC
Javier Otegui, Guyer & Regules, Montevideo
Carolina Rozo, Philippi Prietocarrizosa Ferrero DU & Uría, Bogotá
Humberto Sanches, Humberto Sanches e Associados, São Paulo

Friday, June 14, 2024
9:00 – 10:30am: Caroline D. Ciraolo will co-chair a panel titled, “Defending Multiple Fronts – The Prevalence, Perils, and Best Practices of Parallel Civil and Criminal Tax Enforcement Proceedings.”
Description: Governments around the world are prioritizing civil and criminal tax enforcement to identify and hold accountable individuals and entities intent on willfully violating tax laws, and to reduce the substantial Tax Gaps draining much-needed revenue. Tax authorities are using a wide range of domestic and international tools to gather information, documents, and evidence located within and outside their borders to investigate violations. Practitioners representing clients caught in these civil and criminal investigations need to identify the various stakeholders, navigate rules regarding data privacy, preservation, and protection, manage public relations, communicate with law enforcement and regulatory authorities, and negotiate with multiple jurisdictions. The panelists will present the current state of tax investigations in their respective jurisdictions and the perils of and best practices in parallel proceedings.
Co-Chairs:

Caroline D. Ciraolo, Kostelanetz LLP, Washington, DC
Alejandro Torres, Von Wobeser & Sierra, Mexico City

Speakers:

César C. Cermeño, Martínez Quintero Mendoza González Laguado & De La Rosa, Bogotá
Flávia Leardini, Mattos Filho, São Paulo
Jeffrey A. Neiman, Marcus Neiman Rashbaum & Pineiro LLP, Fort Lauderdale, FL
Luis Marcelo Núñez, PAGBAM Abogados, Buenos Aires
Charles “Chuck” Rettig, Chamberlain Hrdlicka, Houston, TX
Luis Suárez de Centi, Uría Menéndez, New York, NY

The conference will take place in the Mandarin Oriental Miami. Full conference details are available here.

Ethics and Penalty Issues in International Tax Practice (CLE)
2024-06-18 13:00 - 14:00 (America/New_York)
Megan L. Brackney will present a webinar on “Ethics and Penalty Issues in International Tax Practice” at the June 18, 2024 International Tax Institute meeting.
For full program details and registration information, please click here.
CLE Credit in Ethics is available for this event.

Making Tax Policy In An Era Of Artifical Intelligence - Can It Survive The Robots?
2024-06-20 13:00 - 14:30 (America/New_York)
Macdonald “Mac” Norman will participate in a panel titled “Making Tax Policy in an Era of Artificial Intelligence – Can It Survive the Robots?” presented as part of the American Bar Association’s CLE Programming.
Description: While AI is frequently discussed in terms of disruption to private sector activities, its impact on government services has made fewer headlines. But AI may have significant repercussions for policymaking, including for tax. This panel will tackle the challenges confronting tax policymakers as a result of AI-influenced comment letters, industry lobbying, and disinformation campaigns, and whether current policymaking rules remain fit for purpose in such an environment.
Moderator:

Jeremiah Coder, Revenue Jersey

Panelists:

Macdonald “Mac” Norman, Kostelanetz LLP
Adrienne Griffin, Branch Chief, Procedure & Administration Branch 2, IRS Chief Counsel
Alexandra Minkovich, Baker McKenzie
Varun Jain, Senior Counselor, OIRA, Office of Management and Budget

For full event details and registration, click here.
CLE Credit is available for this event.

Representing The Taxpayer In Federal, State, And Local Tax Controversies
2024-06-26 08:00 - 12:30 (America/New_York)
Michael Sardar will speak at an event titled “Representing the Taxpayer in Federal, State and Local Tax Controversies” on Wednesday, June 26, 2024 at the Bergen Community College at the Meadowlands. Topics covered include non-filer representation, multi-state and foreign residency representation, cash business representation, NYSTDTF Taxpayer Advocate Assistance, and more.
Moderator:

Alice Tsvilikhovski, Esq., Agostino & Associates

Panelists:

Michael Sardar, Partner at Kostelanetz LLP
Hon. Mala Sundar, Presiding Judge – New Jersey Tax Court
Jefferson Chen, Tax Director at Marcum LLP
Tara Krieger, Executive Agency Counsel, NYC Office of the Taxpayer Advocate
Robin Lee, Taxpayer Advocate at NYC Department of Finance
Akil Roper, Senior Vice President at Legal Services of New Jersey
Lance Rothenberg, Principal, Rothenberg Tax Law, LLC
Lawrence Saville, Director, Office of the Taxpayer Rights Advocate, NYSDTF
Michel Stein, Principal, Hochman Salkin Toscher Perez P.C.
Jamie Zug, Principal, Law Office of Jamie M. Zug

For full event details and registration, click here.
CLE Credit is available for this event.

16th Annual NYU Tax Controversy Forum
2024-06-27 - 2024-06-28 | Westin New York at Times Square, 270 W 43rd St., New York, NY, 10036
The 2024 NYU Tax Controversy Forum will be held on Thursday and Friday, June 27 and 28, 2024, at the Westin New York at Times Square. Kostelanetz LLP created the Forum with NYU 16 years ago, and we have proudly co-chaired and sponsored it ever since.
As in past years, we will have an exciting array of senior government speakers, and interactive presentations will be delivered by expert practitioners who cover a broad range of issues regarding tax audits and tax litigation at all levels. This is the one event you can’t miss!
For more information, click here.
Thursday, June 27
9:45 – 10:45am (EDT): Don Fort moderates a panel titled “Criminal Tax Enforcement Update.”
Description: With the increase in the IRS enforcement budget coupled with the recent focus on fraud enforcement, tax professionals are preparing for a rise in criminal tax investigations and prosecutions. This panel features Guy Ficco, new 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, CPA, Director of Investigations, Kostelanetz, Washington, DC

Panelists:

Guy Ficco, Esq., Chief, Criminal Investigation Division, Internal Revenue Service, Washington, DC
Caryn Finley, Esq., Assistant US Attorney, US Attorney’s Office, Western District of North Carolina, Charlotte, NC
Jason B. Freeman, Esq., Managing Member, Freeman Law PLLC, Dallas, TX
Jeremy H. Temkin, Esq., Principal, Morvillo Abramowitz Grand Iason & Anello PC, New York, NY

1:00 – 1:50pm (EDT): Heather Fincher moderates a panel titled “Think Globally: International Tax Enforcement and Disputes.”
Description: Understanding international tax reporting and filing obligations is vital to businesses operating in a global environment. With the push to close Tax Gaps and crack down on aggressive tax avoidance, the increase in collaboration among treaty partners, and the surge in tax examinations and investigations, it is more important than ever to stay up to date on the latest developments in international tax enforcement and disputes. This panel of international tax experts addresses recent developments in cross-border tax matters including transfer pricing, double taxation, exchange of information, international audit tools and the like.
Moderator:

Heather Fincher, Associate, Kostelanetz LLP, Washington, DC

Panelists:

David Farhat, Esq., Partner, Skadden Arps Slate Meagher & Flom, Washington, DC
Joshua Odintz, Esq., Partner, Holland & Knight, Washington, DC
Christopher Slade, Esq., Partner, Aird & Berlis, Toronto, Canada

2:10 – 3:00pm (EDT): Andrew Weiner moderates a panel titled “The Administrative Procedure Act v. The IRS: Which Regulations, Rules, and Notices Will Survive?”
Description: Ever since the Supreme Court rejected that Treasury Regulations are reviewed differently in Mayo Foundation v. United States, 562 U.S. 44 (2011), challenges to tax regulations and IRS notices have proliferated. Courts have now developed a full body of jurisprudence regarding application of the Administrative Procedure Act (“APA”) to tax cases. Have we reached the end of “tax exceptionalism”? How will the APA apply to the blizzard of new regulations under the TCJA and old regulations promulgated in a pre-Mayo world?
This panel addresses these questions and explores the current state of the law on the APA as it applies to tax including the Loper Bright Enterprises, Relentless Inc., and Corner Post Supreme Court cases.
Moderator:

Andrew Weiner, Counsel, Kostelanetz LLP, Washington DC

Panelists:

David W. Foster, Esq., Partner, Kirkland & Ellis, Washington, DC
Katherine Jordan, Esq., Director of Tax Controversy, GBX Group, Cleveland, OH
Michelle Abroms Levin, Esq., Shareholder, Dentons Sirote, Huntsville, AL

Friday, June 28
10:35 – 11:00am (EDT): Todd Welty presents a panel titled “Taxpayer Advocate Update” with Erin M. Collins, National Taxpayer Advocate with the Internal Revenue Service.
Description: Erin Collins became the National Taxpayer Advocate (“NTA”) on March 30, 2020, at the outset of the COVID-19 pandemic. With the IRS pushed to its breaking point, Collins and her team continued their dual focus on addressing systemic issues (of which there were many) and handling individual taxpayer cases (of which there were even more). Hear about the lessons learned over Collins’ past four years in the role and the NTA’s priorities and vision for the future of the newly funded IRS.
Moderator:

Todd Welty, Partner, Kostelanetz LLP, Atlanta, GA

Panelist:

Erin M. Collins, Esq., National Taxpayer Advocate, Internal Revenue Service, Washington, DC

1:30 – 2:20pm (EDT): Christopher M. Ferguson moderates a panel titled “Employment Taxes – Civil and Criminal Enforcement.”
Description: Employment taxes make up approximately 70% of all revenue collected by the IRS and employment tax non-compliance is a significant contributor to the annual Tax Gap. The IRS and Department of Justice continue to target this area with a variety of tools including audits, civil penalties, injunctions, and criminal investigations. This panel of experienced practitioners explores the government’s priorities in the employment tax space, the various enforcement efforts pursued, and strategies and best practices for navigating clients through these difficult waters.
Moderator:

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

Panelists:

Megan E. Marlin, Esq., Principal, PwC, Washington, DC
Richard J. Sapinski, Esq., Partner, Sills Cummis & Gross PC, Newark, NJ
James Ulicny, Senior Attorney, IRS Office of Chief Counsel

2:40 – 3:30pm: Jay R. Nanavati participates in a panel titled “Corporate Transparency Act/New York LLC Transparency Act.”
Description: The Corporate Transparency Act (CTA) creates new reporting requirements for companies created or registered to do business in the US. The CTA is effective January 1, 2024, and requires reporting companies to provide information on their company and its beneficial owners to the Financial Crimes Enforcement Network (FinCEN). Similarly, New York has passed its own NY LLC Transparency Act. This panel discusses who is subject to the reporting requirements, what information to report, the consequences for non-compliance, and how best to address recent cases (pending appeal) that have ruled the CTA is unconstitutional.
Moderator:

Phillip Colasanto, Esq., Senior Associate, Withers Bergman LLP, New York, NY

Panelists:

Jay R. Nanavati, Esq., Partner, Kostelanetz, Washington, DC
Yvonne R. Cort, Esq., Partner, Capell Barnett Matalon & Schoenfeld, Syosset, NY
Melissa L. Wiley, Esq., Partner, Lowenstein Sandler, Washington, DC

International Taxation In Cross-Border Operations
2024-07-03 | University of San Diego
Caroline D. Ciraolo is a guest instructor, joined by Leo Unzeitig of Chamberlain Hrdlicka, for the University of San Diego (USD) School of Law and Instituto Tecnológico Autónomo de México (ITAM). Taught concurrently in English and Spanish, this virtual and in-person hybrid, 8-month program aims to provide participants with solid and specialized training in international tax matters from the perspective of the United States and Mexico. It will address the international tax consequences of cross-border operations and investments in the contexts of tax, estate planning and litigation through the analysis of practical cases.
The program is intended for lawyers, accountants and professionals from Mexico and the United States who seek to delve deeper into the complexity of the tax systems of both countries by integrating a binational approach into their respective practices. In-person classes will be held at the ITAM in Mexico City.
For full program details and registration information, please click here.

ABA Tax Section Admin Practice Monthly Zoom
2024-07-17 12:00 - 13:00 (America/New_York)
Andrew Weiner will discuss the U.S. Supreme Court’s recent ruling in Corner Post, Inc. v. Board of Governors of the Federal Reserve System at the ABA Tax Section Admin Practice Monthly Zoom meeting on July 17, 2024. The ruling in Corner Post addressed the time period in which plaintiffs may challenge agency action.
To register in advance for this meeting, please click here. After registering, you will receive an email with the meeting details.

Current International Penalty Issues
2024-07-19 15:15 - 16:30 (America/New_York)
Megan L. Brackney will participate in a panel titled “Current Penalty Issues” as part of the NYU School of Professional Studies’ Advanced International Tax Conference in July.
Description: Tax controversy professionals, and the Taxpayer Advocate, have long been sounding the alarm about the complex filing requirements for international information returns and the often life-altering penalties imposed for noncompliance. Due in part to the IRS’s overzealous approach towards enforcement in this area, taxpayers have challenged international information return penalties on various technical grounds and on the basis of reasonable cause. Recently, some of these challenges have been addressed by the courts. This session discusses recent cases in the area as well as their implications going forward.
Participants:

Megan L. Brackney, Esq., Partner, Kostelanetz LLP, New York, NY
Pedro E. Corona de la Fuente, Esq., Partner, Procopio, Washington, D.C.
Victor A. Jaramillo, Esq., Partner, Caplin & Drysdale, Washington, D.C.
Lawrence A. Sannicandro, Esq., Partner, McCarter & English, Newark, NJ
Melissa L. Wiley, Esq., Partner, Lowenstein Sandler, Washington, D.C.

Registration details and full event programming are available here.

Resolving a Criminal Tax Matter, Criminal Investigations, Plea Deals, & Sentencing
2024-07-19 16:00 - 17:30 (America/New_York) | University of San Diego
Caroline D. Ciraolo will speak on a panel at the 9th Annual University of San Diego School of Law’s RJS LAW Tax Institute on “Resolving a Criminal Tax Matter, Criminal Investigations, Plea Deals, & Sentencing” on Friday, July 19, 2024.
Description: Caroline Ciraolo is joined by Charles P. Rettig, Partner, Chamberlain Hrdlicka and 49th Commissioner of the IRS, the Honorable Larry Alan Burns, Senior Judge, U.S. District Court, Southern District of California, Sandra R. Brown, Partner, Hochman Salkin Toscher Perez, PC and former Acting U.S. Attorney, Central District of California, to discuss criminal tax investigations and prosecutions, including current IRS enforcement priorities, the roles of IRS Criminal Investigation, DOJ Tax Division, the district courts, and the U.S. Sentencing Guidelines, and the future of IRS enforcement efforts.
For full program details and registration information, please click here.

Employee Retention Credit Update: Current Knowledge and Future Projections
2024-07-22 17:00 - 18:00 (America/New_York)
Christopher M. Ferguson will present a webinar on “Employee Retention Credit Update: Where We Are And Where We Are Going” on Monday, July 22, 2024.
Description:
The Employee Retention Credit has quickly become among the IRS’s highest enforcement priorities, especially as of the recent announcement that the IRS would partially lift a moratorium on processing claims that has been in place since September of 2023.
While the gears have slowly started to turn, many businesses that the ERC was intended to help continue to wait for much needed refunds, but with little to no guidance on whether or when to expect a refund or how their refund claim impacts other tax reporting. At the same time, the IRS continues to struggle with how to address the billions of dollars in potentially illegitimate ERC claims. Under these pressures, it appears that the landscape surrounding ERC claim processing and enforcement is shifting from week to week.
This course will take stock of the IRS’s current position on the ERC, what lead to the current state of the ERC, and what to expect going forward.
Learning Objectives:

Identify the Employee Retention Credit
Recognize how the Employee Retention Credit became an enforcement priority for the IRS
Evaluate what to expect from future IRS enforcement
Outline how to advise clients with ERC claims

CPE credits are available for this event. Registration and additional information for the presentation can be found here.

Navigating Compliance For Non-Filers: Strategies And Resources (CPE)
2024-07-25 16:00 - 17:00 (America/New_York)
Megan L. Brackney will present a webinar on “Navigating Compliance for Non-Filers: Strategies and Resources” on Tuesday, July 23, 2024. This webinar is part of the CPA Academy’s Women in Accounting series.
Description: The AICPA and IRS Circular 230 outline paths to compliance for non-filing or out-of-compliance individuals, but non-compliance may also come with potential penalties. This webinar will outline the IRS enforcement initiative addressing high-income non-filers, IRS policies and procedures pertaining to non-filers, and cover best practices for tax professionals to guide non-filing and out-of-compliance clients back to compliance. Our presenter will cover potential risks regarding civil or criminal enforcement and penalties along with potential defense strategies for that enforcement. This webinar will also cover appropriate uses of the IRS voluntary disclosure program for non-filers.
Learning Objectives:

Identify AICPA and Circular 230 standards for advice to clients after learning about non-compliance
Outline the IRS enforcement initiative to address high-income non-filers
List potential civil and criminal penalties for non-filers
Evaluate strategies for getting clients back into compliance and ethical obligations that apply when advising non-filers
Identify potential risks to clients of facing civil or criminal penalties and outline potential defenses
Evaluate IRS policies and procedures that relate to non-filing
Recognize when and how to use the IRS’s voluntary disclosure procedure for non-filers

For full program details and registration information, please click here.
CPE Credit is available for this event.

I Always Think That Everything Could Be A Trap: Ethical Dilemmas in Tax Controversy (CLE)
2024-08-13 13:00 - 14:30 (America/New_York)
Megan L. Brackney will participate in an online American Bar Association panel titled “I Always Think That Everything Could Be A Trap: Ethical Dilemmas in Tax Controversy” on Tuesday, August 13, 2024 at 1pm EDT.
Description: As a tax controversy attorney, you never know what a client might ask, do, or say. A simple audit could soon become a complex web of issues, conflicting interests, and legal dilemmas. This program will discuss scenarios tax controversy attorneys face, address different ethical rules that apply, and dive into some of the true gray areas of a tax controversy practice.
Panelists:

Megan L. Brackney, Kostelanetz LLP
Zhanna A. Ziering, Moore Tax Law Group LLC
Aaron M. Esman, Moore Tax Law Group LLC

For full program details and registration information, please click here.
1.5 hours of CLE Ethics credit are available for this event.

DOJ Tax And Criminal Enforcement Update
2024-08-27
Caroline D. Ciraolo will participate in a panel titled “DOJ Tax and Criminal Enforcement Update” on August 27, 2024 as part of the second annual Summer Tax Summit in St. Louis, IL.
Description: The CLE and CPE programming for the summit includes a variety of tax controversy and white-collar criminal topics, including: update on IRS Collections, CDP Hearings and the IRS Office of Appeals; CARES Act Fraud & Enforcement; Conservation Easements; eggshell audits; and more.
For full program details and registration information, please click here.
CLE/CPE Credit is available for this event.

Bringing Your Client Into Compliance Without Coloring Outside The Lines
2024-09-10 13:45 - 14:45 (America/New_York)
Caroline D. Ciraolo will moderate a panel titled “Bringing your client into compliance without coloring outside the lines” as part of the 5th Annual International Tax Conference hosted by the International Fiscal Association (IFA). The conference will take place virtually on September 10 & 11.
Description: Your client failed to report interests in or control over foreign financial accounts, foreign entities, foreign trusts, or gifts from foreign individuals. You know there are several paths to compliance, some much more favorable than others, and your client insists on the broadest protection at the lowest possible cost. This all-to-common scenario presents thorny ethical dilemmas for tax professionals. This panel will walk through the lifecycle of bringing a client with international tax issues into compliance, the ethical issues tax professionals face along the way, the current, relevant authority and guidance, and best practices.
Moderator:

Caroline D. Ciraolo, Kostelanetz LLP, Washington, D.C.

Panelists:

Christopher Rizek, Holland & Knight, Washington, DC
Guinevere Moore, Moore Tax Law, Chicago, IL
Rochelle Hodes, Crowe, Washington, DC

For full program details and registration information, please click here.

Employee Retention Credit Update: Current Knowledge and Future Projections
2024-09-24 11:00 - 12:00 (America/New_York)
On Tuesday, September 24, Christopher Ferguson will present a course with CPAacademy.org where he will assess the Internal Revenue Service’s current position on the ERC, a topic among the IRS’s highest enforcement priorities.
The Employee Retention Credit has quickly become among the IRS’s highest enforcement priorities. Many businesses for which the ERC was intended to help continue to wait for much-needed payment. Guidance continues to change and evolve while the IRS continues to struggle with how to address the billions of dollars in potentially illegitimate ERC claims. Under these pressures, it appears that the landscape surrounding ERC claim processing and enforcement is shifting from week to week.
Learning Objectives:

Identify the Employee Retention Credit
Recognize how the Employee Retention Credit became an enforcement priority for the IRS
Evaluate what to expect from future IRS enforcement
Outline how to advise clients with ERC claims

Top 10 Federal Tax Issues
2024-10-05 10:15 - 11:30 (America/Los_Angeles)
On October 5, 2024, Megan L. Brackney will participate in a panel titled “Top 10 Federal Tax Issues” as part of the National Association of State Bar Tax Sections’ 45th Annual Conference in Boston, MA. This in-person event will feature speakers and recognized leaders in the estate planning, federal, state and local tax fields and provide attendees with opportunities to learn about and discuss current tax issues.
Panel Description:
This session will discuss current developments and hot topics in federal tax practice, focusing on the recent U.S. Supreme Court decisions in Moore v. United States and Loper Bright Enterprises v. Raimondo and their practical impact on taxpayers, as well as recent federal appeals court decisions including cases related to Tax Court jurisdiction and state law limited partners and self-employment tax. We will also discuss current developments related to IRS enforcement priorities, including private placement life insurance and international information return penalties.
Moderator:

Jaye Calhoun, Kean Miller, New Orleans, LA

Panelists:

Megan L. Brackney, Kostelanetz LLP, New York, NY
John A. Karasek, McDermott Will & Emery, Boston, MA
Brock E. Whalen, Holland & Knight, Austin, TX

For full program details and registration information, please click here.

Ethical Considerations in Jury Selection
2024-10-16 13:45 - 14:45 (America/Los_Angeles)
Kostelanetz LLP partner Sharon McCarthy spoke at the Trial By Jury 2024 program, hosted by the Practicing Law Institute (PLI) on October 16, 2024, in New York City. The panel, “Ethical Considerations in Jury Selection,” addressed the ethical challenges of using jury consultants and investigating jurors through social media. The panel explored how to avoid ethical pitfalls during voir dire and the extent to which a juror’s online presence should factor into their suitability.
Trial By Jury was a one-day program designed for both new trial attorneys and seasoned litigators. It featured sessions taught by prominent federal and state judges, as well as leading litigators from top law firms across the United States. Attendees refined their skills in jury selection, cross-examination, opening and closing statements, and managing ethical issues that arise during jury trials.
Other participants on the panel included the Hon. Stewart D. Aaron of the United States District Court, Southern District of New York; Anirudh Bansal of Cahill Gordon & Reindel LLP; and the Hon. Margaret M. Garnett of the United States District Court, Southern District of New York.
You can learn more here.
Sharon McCarthy is a Fellow of the American College of Trial Lawyers and an award-winning litigator with extensive public service experience, including her tenure as an Assistant US District Attorney in the Southern District of New York. Twice a recipient of the Director’s Award for Superior Performance, Sharon has prosecuted cases in the Violent Crimes and Public Corruption units. Her practice areas include tax fraud, securities fraud, and insider trading, and she also conducts internal investigations for corporate and institutional clients. Sharon serves as an adjunct professor at Fordham Law School, teaching trial advocacy, and has been recognized by New York Super Lawyers and Best Lawyers in America for her work in white-collar criminal defense.

'IRS Enforcement Efforts and the Path Ahead From the Experts'
2024-10-20 13:15 - 15:45 (America/Los_Angeles)
Kostelanetz LLP partner Megan L. Brackney spoke on two panels at the 83rd NYU School of Professional Studies Institute on Federal Taxation, a six-day program dedicated to high-level discussions on federal tax matters, tax code updates, and key developments in tax administration. Megan’s panels focused on IRS enforcement and professional ethics in tax practice, two critical areas for tax professionals.
Her first panel, “IRS Enforcement Efforts and the Path Ahead,” took place on Thursday, October 20 from 1:15 to 2:45 PM. This session will feature the IRS’s former Commissioner, IRS Chief Counsel, and Counselor to the IRS Commissioner, providing valuable context and insights into the IRS’s long-term strategy, which includes its Congressional mandate and $60 billion in supplemental funding to enhance enforcement efforts. The panel will focus on enforcement priorities related to digital assets, large corporations, large partnerships, and high-net-worth individuals, offering a forward-looking view of what tax professionals should expect as the IRS implements new programs aimed at these groups.
Megan also joined the “From the Experts: Professional Responsibility Issues in Your Tax Practice” panel from 2:45 to 3:45 PM. This session covered the ethical and professional challenges tax practitioners face when representing clients in disputes with the IRS. With real-world, practical advice from seasoned professionals, this panel discussed various factual scenarios to help practitioners navigate tricky ethical dilemmas and ensure they protect both themselves and their clients.
The NYU Institute on Federal Taxation takes place at The Westin New York at Times Square from October 20-25, 2024. It offered continuing education credit to attendees, and Kostelanetz LLP is a Silver sponsor of the event.
Event details are available here.
Partner Megan L. Brackney is an experienced tax attorney, Chair-Elect of the American Bar Association Section of Taxation, and an adjunct professor at New York University School of Law. Megan is also former Assistant U.S. Attorney for the Southern District of New York and a frequent speaker and contributor at local and national conferences on taxation, ethics in tax practice, penalties, and tax controversy.

Tax Penalties after the Revolution of Summer ’24 for the Tax Section of the Florida Bar
2024-10-23 12:00 - 13:00 (America/New_York)
Kostelanetz counsel Gray Proctor presented a virtual CLE session through the Florida Bar, “Tax Penalties after the Revolution of Summer ’24”.
The session covered how IRS penalties in future tax controversy and criminal tax fraud cases may be affected by the outcome of SEC v. Jarkesy, a Supreme Court case decided in June 2024 that found that the Seventh Amendment entitles a defendant to a jury trial when the Securities and Exchange Commission seeks civil penalties for securities fraud.
The Jarkesy decision is apt to be tested in the coming months and years, because the Supreme Court’s opinion arguably applies to “punitive” civil penalties imposed by other administrative agencies, including the IRS. Gray discussed potential federal policy responses that could result from the case if courts begin to find that taxpayers now have the right to a jury trial in federal district courts where tax penalties are contested.
The session was held on October 23, 2024, via Zoom, offering one hour of CLE credit for free to members of the tax section of the Florida Bar. You can learn more about this session and watch the recording here.
Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal penalties. He also maintains a trial support practice focusing on dispositive motions and other key issues upon which an appeal might follow.

59th Annual Southern Federal Tax Institute: Update on IRS Enforcement Efforts for Partnerships and High-Net-Worth Individuals
2024-10-23 13:15 - 14:15 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak at the 59th annual Southern Federal Tax Institute (SFTI) in Atlanta, GA. Bryan will join Matt Cooper of Deloitte Tax on a panel titled “Update on IRS Enforcement Efforts for Partnerships and High-Net-Worth Individuals.” This session, scheduled for Wednesday, October 23, from 1:15-2:15 PM, will provide insights into what practitioners can expect in 2025 as the IRS enhances enforcement efforts with increased staff and new goals aimed at targeting high-net-worth individuals and partnerships.
The Southern Federal Tax Institute is a key conference for practitioners who focus on complex federal tax issues, addressing recent developments in federal tax law. Attendees include tax attorneys, accountants, financial planners, and legal scholars, who participate in sessions covering topics such as Supreme Court cases affecting tax administration, international tax controversies, real estate taxation, and self-employment tax law.
The conference will take place at the Grand Hyatt Atlanta in Buckhead from October 21-25, 2024, with a virtual attendance option available via Zoom.
You can learn more about the conference and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

40th Annual UCLA Tax Controversy Conference
2024-10-24 08:30 - 18:00 (America/New_York)
Kostelanetz LLP partner Caroline Ciraolo will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel in Beverly Hills, California. Caroline will speak on, “The Investigation, Assertion, and Defense of Civil Fraud Penalties” from 11:10 am – 12 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Caroline Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner with Kostelanetz LLP and founder of its 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.

Let’s Come to An Agreement – The Benefits and Pitfalls of Alternative Dispute Resolution of Tax Controversies
2024-10-24 14:10 - 15:10 (America/New_York)
Kostelanetz LLP counsel Dan Rosen will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel. Dan will speak on, “Let’s Come to An Agreement – The Benefits and Pitfalls of Alternative Dispute Resolution of Tax Controversies” from 2:10 pm – 3:10 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Daniel Rosen is of Counsel at Kostelanetz LLP. He is a veteran trial lawyer with over 24 years of experience in private practice and with the IRS Office of Chief Counsel

Superman’s Krypto – The IRS’s Focus on Civil and Criminal Enforcement of Cryptocurrency
2024-10-24 16:45 - 17:50 (America/New_York)
Kostelanetz LLP partner Jay Nanavati will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel. Jay will speak on, “Superman’s Krypto – The IRS’s Focus on Civil and Criminal Enforcement of Cryptocurrency” from 4:45 pm – 5:50 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Jay Nanavati is a criminal tax defense attorney and a fellow of both the American College of Trial Lawyers and the American College of Tax Counsel. According to Chambers USA, which has ranked him nationally for the last seven years, Jay “is held in high regard for his strength in handling criminal tax matters . . .He is an excellent trial attorney, he’s very sophisticated. His judgment is excellent.”

83rd Annual NYU Institute on Federal Taxation - The Tax Advisor as Provider of Tax Insurance and Penalty Protection: Ethical Guardrails and Limits and Malpractice Risks
2024-10-24 17:15 - 18:55 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak on a key panel at the 83rd Institute on Federal Taxation, hosted by the NYU School of Professional Studies (SPS) from October 20-25, 2024, at The Westin New York at Times Square. Bryan will present on “The Tax Advisor as Provider of Tax Insurance and Penalty Protection: Ethical Guardrails and Limits and Malpractice Risks,” a session examining the role of tax advisors in providing guidance that can serve as insurance to help abate IRS penalties. The panel will explore ethical standards, limitations of tax opinions, and third-party tax insurance, taking place on Thursday, October 24th, from 5:15-6:55 PM.
Now in its 83rd year, the Institute focuses on high-level tax matters, including updates in tax administration, recent tax code changes, and expert analysis of topics such as trust and estate matters, tax controversy, executive compensation, and international taxation. Attendees will gain insights from practitioners and educators that could help them save their clients’ tax dollars and provide outstanding service.
Continuing education credit is available to attendees, and Kostelanetz LLP is a Silver sponsor of the event, with Bryan serving on the advisory board.
The Institute draws tax professionals from across the country, including attorneys, accountants, financial planners, and tax law specialists, making it one of the premier gatherings for federal tax expertise.
You can learn more about the event and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

UJA Federation of New York 55th Annual Sidney Kess New York Estate Tax and Financial Planning Conference
2024-10-30 16:00 - 17:00 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will host a key session at the 55th Annual Sidney Kess New York Estate, Tax, and Financial Planning Conference, organized by the UJA Federation of New York. Bryan’s session, titled “Real-Life Ethical Issues That Arise When Advising Clients Pre-2026,” will take place on the second day of the virtual event, Wednesday, October 30th at 4 PM EST. This session will address critical ethical considerations for practitioners handling gift taxes during year-end planning engagements for 2025 and beyond, particularly as key provisions of the 2018 Tax Cuts and Jobs Act are set to sunset. The session also offers an ethics credit.
The Sidney Kess Conference will be held virtually from October 29-30, 2024, allowing attendees from around the globe to participate. The conference covers a broad range of federal and New York state tax topics, including federal estate taxes, closely-held businesses, and updates to New York tax law. Attendees can earn up to 14 CPE, CFP, and CLE credits.
You can learn more about the conference and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

IRS International Information Reporting Penalties – Current Updates and Avoiding Malpractice Claims
2024-10-31 10:30 - 11:30 (America/Los_Angeles)
Kostelanetz LLP partner Michael Sardar will be featured at the 2024 Procopio International Tax Institute (PITI) conference, which will take place from October 30 to November 1, 2024, at the Intercontinental Hotel in San Diego, CA. As part of a breakout session, “IRS International Information Reporting Penalties: Current Updates and Avoiding Malpractice Claims,” Michael will speak alongside IRS attorney advisor Lara A. Banjanin on October 31 from 10:30-11:30 AM PT. The session will also include Eric D. Swenson, partner at Procopio, and Daniel N. Price, founder of the Law Office of Daniel N. Price.
The three-day PITI conference, affiliated with Georgetown Law’s graduate tax program, is dedicated to cross-border tax issues and international tax compliance between the US and Mexico. It is designed for tax law practitioners, corporate tax departments, financial managers, government officials, and attorneys practicing in the US and Mexico. Attendees will learn about US-Mexico tax relations, M&A from a US-Mexico perspective, navigating trusts and estates in Mexico, and resolving international tax controversies.
Discounts are available for students, professors, and government employees.
International tax compliance can be difficult for clients to navigate, as regulations are often unclear and may not align with the realities of international transactions. PITI 2024 provides a unique opportunity to explore the complexities of US-Mexico tax relations and understand the far-reaching impacts of cross-border transactions. Sardar’s session will focus on contemporary issues surrounding foreign reporting obligations, upcoming changes expected in 2025, and strategies to best prepare clients for tax compliance measures.
Learn more about PITI 2024 and register here.
Michael Sardar is an experienced tax attorney and co-chair of the Federal Bar Association’s section on taxation’s New York chapter. Michael has vast experience in IRS foreign bank and asset reporting (FBAR) requirements and the IRS Offshore Voluntary Disclosure Program. He represents a variety of clients in civil and criminal tax investigations and prosecutions, as well as other white-collar criminal matters in New York State and New York City.

Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know (CLE)
2024-11-01 13:15 - 14:15 (America/New_York)
On November 1, 2024, Bryan C. Skarlatos will co-moderate a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” as part of the Practising Law Institute’s “Tax Strategies 2024 – New York City” programming. Attendees will receive the latest information, strategies, and practical insights available from leading tax practitioners across the United States, along with policymakers from the IRS and the Department of the Treasury.
Course Description:
This panel will focus on the various judicial doctrines and ethical issues that arise in the corporate tax planning process. After completing this session, participants will be able to:

Identify the ethical rules related to advising clients on corporate transactions, 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.

Moderators:

Bryan C. Skarlatos, Kostelanetz LLP, New York City
S. Starling Marshall, Crowell & Moring, New York City

For full program details and registration information, please click here.
CLE credit is available for this event.

Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2024 New York City
2024-11-01 13:15 - 14:15 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak at the Practicing Law Institute’s (PLI) three-day program, Tax Strategies 2024, which focuses on complex corporate tax issues and transactions. Bryan will participate in a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” with S. Starling Marshall on Friday, November 1 at 1:15 PM EST. This session will cover the ethical challenges that corporate tax advisors face during the tax planning process, discussing critical judicial doctrines and standards such as Circular 230, AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct. Attendees will gain insights into how to navigate ethical pitfalls and avoid malpractice while providing tax opinions to corporate clients.
Tax Strategies 2024 is designed for tax professionals specializing in corporate transactions, including M&A, reorganizations, joint ventures, and cross-border activity. The conference will take place in New York City from October 30 to November 1, 2024, with additional sessions scheduled for Chicago and Los Angeles later in the year. The event includes in-depth discussions on the tax impacts of corporate transactions, tax controversy issues, and the role of financial instruments in litigation. Virtual participation options are available for both the New York and Chicago programs.
You can learn more about Tax Strategies 2024 and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.
