10th International Conference on Taxpayer Rights
2025-06-04 - 2025-06-06
Kostelanetz partner Caroline Ciraolo will speak on a panel at the 10th International Conference on Taxpayer Rights sponsored by the Center for Taxpayer Rights. The conference will be held in Washington, D.C., at George Washington University’s Textile Museum from June 4 to 6, 2025. Kostelanetz LLP is a proud sponsor of the event.
Caroline’s panel, “Participation, Transparency, Trust and the Rule of Law,” will cover several aspects of international tax compliance and the interplay of information exchanges between countries and taxpayers’ rights to privacy.
Modern international tax administration is founded on the exchange of information between countries. This approach can ensure that taxpayers are not evading their responsibilities in their home countries, but it also raises the risk that taxpayers’ right to privacy can be compromised through improper use of the information exchanged, with little recourse to courts that appear unwilling to examine the good faith of international tax administrators in international summons requests. Establishing a global regime of information exchange also means that developing countries must have representation and a voice in global decision-making. Further, most countries have embedded in their constitutions or laws a recognition of citizens’ right to access information about their government’s actions and the right to participate in rule-making that affects them. This panel will discuss the interaction between these goals and how to find a path forward that recognizes and respects the interests in play.
Cara Griffith of Tax Analysts will moderate the panel, where Caroline will be joined by Leslie Book of Villanova University School of Law, Filippo Nosada of Mishcon de Reya, and Katerina Perrou, Legal Counsel to the Governor of the IAPR, Greece.
The International Conference on Taxpayer Rights was launched in 2015 by Nina E. Olson, former IRS National Taxpayer Advocate and current Executive Director of the Center for Taxpayer Rights.
The conference also offers a free workshop on June 4 on “The Role of Tax Clinics and Taxpayer Advocates/Ombuds in Promoting Trust and Protecting the Rule of Law,” and a networking dinner on June 5. Virtual attendance options are also available.
You can learn more about the conference and register here.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s 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.

Examining the Change of Administration’s Influence on SEC Regulations and Securities Enforcement
2025-06-11 - 2025-06-13
Kostelanetz partner Victor Suthammanont will speak at the American Academy of Attorney-CPAs (AAA-CPA) 2025 Annual Meeting and educational conference, which will be held from June 11 to 14, 2025, in Washington, D.C.
Victor’s session — on Friday, June 13, from 1:15 to 2:15 p.m. — is titled “Examining the Change of Administration’s Influence on SEC Regulations and Securities Enforcement.” In this session, Victor will discuss the numerous changes made to the U.S. Securities and Exchange Commission by the Trump administration and the potential challenges practitioners may expect in the near future.
The AAA-CPA conference will be held at The Westin Georgetown on 2350 M Street, NW, Washington, D.C. Only in-person attendance is offered. CLE credit is given for each session attended. You can learn more about the conference and register here.
About Victor
Victor Suthammanont served for a decade as an enforcement attorney at the U.S. Securities and Exchange Commission, including as a Senior Trial Counsel and as the Enforcement Counsel to Chair Gary Gensler. Prior to his extensive experience in the SEC’s Division of Enforcement, Victor represented and advised clients in private practice in complex commercial disputes and litigations, as well as in internal and governmental investigations.

New York City Bar - Tax Law Conference 2025
2025-06-12
Kostelanetz partner Michael Sardar will speak at New York City Bar’s Tax Law Conference 2025 on Thursday, June 12, 2025.
Michael will deliver a presentation titled “Circular 230 Discussion: What should tax professionals do when they discover an error on a client’s prior tax return” from 4:00 pm to 4:50 pm on June 12.
The New York City Bar Tax Law Conference 2025 offers a comprehensive day of insights and networking for lawyers, tax professionals and accountants, including a networking luncheon. Learn from experts in the industry as they present in depth sessions covering important trends and emerging legal developments in:

Estate Planning
Nonprofits, Family Offices and Foundations Tax
Personal and Business Entities
International
White Collar Crimes

To learn more about the conference and to register, click here.
About Michael
Michael represents clients in all stages of civil and criminal tax controversies before the Internal Revenue Service (IRS), state tax authorities, the Department of Justice, and local prosecutors. He has also represented scores of clients with unreported foreign assets, enabling the repatriation of over half a billion dollars of offshore assets through the IRS Offshore Voluntary Disclosure Program, the Streamlined Compliance Procedures, and the IRS’ current Voluntary Disclosure Practice.

Megan L. Brackney to Present Keynote Address at Inaugural New York City Bar Association Tax Conference
2025-06-12
Partner Megan L. Brackney will deliver the keynote address for the New York City Bar Association’s 2025 Tax Law Conference on Thursday, June 12, 2025. Kostelanetz LLP is a proud sponsor of this event.
The inaugural full-day conference runs from 9:00 a.m. to 5:00 p.m. and offers attendees 7.0 CLE credits plus a networking luncheon. For New York attorneys, this program is a transitional/non-transitional course.
The 2025 New York City Bar Association Tax Conference is ideal for tax practitioners in both large and small law and accounting firms. Speakers will host sessions covering the latest developments in the following practice areas:

Estate Planning
Nonprofit, Family Office, and Foundation Taxation
Personal and Business Entities
International Tax Issues
Hedge Fund/Private Equity Fund Issues
White Collar Crimes

You can learn more about the conference and register here.
About Megan
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. The current Chair-Elect of the American Bar Association Section of Taxation, she is also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.

Webinar: Tax Exemption and the New Scrutiny of Nonprofits
2025-06-12 12:00 - 13:00 (America/New_York)
Partner Megan L. Brackney will be part of a webinar panel hosted by Pace University’s Elisabeth Haub School of Law on Thursday, June 12, 2025, from 12 p.m. to 1 p.m. Eastern. This webinar is sponsored by the American Tax Policy Institute, and Kostelanetz LLP is a proud co-sponsor.
The webinar will cover the evolving regulatory challenges that nonprofit and tax-exempt organizations are facing, given recent changes in administrative priorities. The program will examine concerns about heightened scrutiny of organizational language, mission statements, and program activities, among other things. Panelists will offer practical guidance for nonprofit leaders and advisors on navigating regulatory uncertainty while maintaining organizational integrity and mission focus. The discussion will place current developments in historical context and provide forward-looking strategies for nonprofit governance, compliance, and risk management in a complex regulatory environment.
Megan will be joined by Bridget J. Crawford of the Elisabeth Haub School of Law at Pace University and American Tax Policy Institute; Ellen P. Aprill of the Lowell Milken Center for Philanthropy and Nonprofits at UCLA School of Law, LMU Loyola Law School, and American Tax Policy Institute; Brandon DeBot of the Tax Law Center, NYU Law; and Phil Hackney, University of Pittsburgh School of Law.
You can learn more about the webinar and register here.
About Megan
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. The current Chair-Elect of the American Bar Association Section of Taxation, she is also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.

ABA 17th Annual U.S. and Latin America Tax Practice Trends Conference
2025-06-18 - 2025-06-20
Kostelanetz attorneys Heather Fincher, Eduardo A. Cukier, and Caroline D. Ciraolo will be speaking at the ABA’s 17th Annual U.S. and Latin America Tax Practice Trends Conference held in Miami from June 18 to June 20, 2025.
This year’s conference will focus on cross-border tax practice trends for multinational corporations and other business and investment vehicles, high net worth individuals and family offices, and their international advisors, as well as provide insight into how government tax officials may view the international tax landscape in light of important international developments that impact taxpayers. Panelists will include industry leaders, senior government officials, and leading tax practitioners from the United States, Latin America, and Europe.
The ABA will seek 15 hours of CLE credit in 60-minute states and 18 hours of CLE credit in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Please join Kostelanetz attorneys for the following sessions:
Wednesday, June 18, 2025, 2:00 PM – 3:30 PM Wealth Management Session
HNW Clients and Trusts: Contemporary Trends and Challenges in Latin America
Heather Fincher will co-chair a panel on cross-border planning and complexities related to the increasing use of trusts by advisors to high-net-worth individuals throughout Latin America and the United States.
Heather will be speaking with fellow Co-Chair Hermano A. C. Notaroberto Barbosa, BMA, São Paulo and speakers José Maurício C. Abreu, Farroco Abreu Advogados, São Paulo; Alil Álvarez Alcalá, Álvarez Alcalá, SC, Mexico City; Myriam Bril, Goldman Sachs, Miami, FL; Corina Laudato, Mitrani Caballero, Buenos Aires; Javier Otegui, Guyer & Regules, Montevideo; and Jennifer J. Wioncek, Bilzin Sumberg, Miami, FL.
Wednesday, June 18, 2025, 4:00 PM – 5:30 PM Wealth Management Session
New Frontiers for Family Offices: Emerging Issues for Cross-Border Family Office Structures and Investments
Eduardo Cukier will be speaking on U.S. tax and legal complexities faced by global family offices and their opportunities in structuring cross-border operations and investments.
Eduardo will be speaking alongside Co-Chairs Seth J. Entin, Greenberg Traurig LLP, Miami; Carola Trucco Horwitz, Barros & Errázuriz, Santiago; and speakers Paulo Bento, Madrona Advogados, São Paulo; Guadalupe Diaz-Sunico, Gomez-Acebo, Barcelona, and Gabriela Pellón, Galicia, Mexico City.
Friday, June 20, 2025, 11:00 AM – 12:30 PM Concurrent Session B
Defending Multiple Fronts – The Prevalence, Perils, and Best Practices of Parallel Civil and Criminal Tax Enforcement Proceedings
Caroline Ciraolo will co-chair the panel discussion on a range of issues practitioners face when dealing with parallel civil and criminal tax enforcement proceedings.
Caroline will be joined by fellow Co-Chair Luis Suárez de Centi, Uría Menéndez, Madrid; and speakers Mario Barrera, Clark Hill, Mexico City; Juan Carlos Casellas, Mayora & Mayora, S.C., Guatemala City; Barbara R. Llanas, Gelber Schachter & Greenberg, P.A., Miami, Florida, Luis Marcelo Nuñez, Perez Alati, Grondona, Benites, & Arntsen, Buenos Aires; and Alvaro Villegas, Villegas Aldazosa & Asociados, La Paz, Bolivia.
Full conference agenda and registration info available here.
About Heather
Heather focuses her practice on multinational businesses and high net-worth individuals in need of international tax planning. She counsels both U.S.- and foreign-owned businesses and individuals regarding the U.S. tax consequences of cross-border investments, cryptocurrency issues, mergers and acquisitions, joint ventures and restructurings. Heather also regularly advises clients on special issues arising in international tax controversies. Heather is also the co-founder of the ABA’s Women in Tax Forum.
About Eduardo
Eduardo’s transactions-based domestic and international tax practice spans more than two decades advising U.S. and foreign clients across many different types of business deals in various industries. Eduardo brings an international perspective, cultural awareness, and an understanding of legal and tax systems, regulatory frameworks, and the business dynamics involved in getting deals done. That skill set has made him counsel of choice for many corporations, businesses, and entrepreneurs in the U.S., Latin America, and around the globe.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s Washington, D.C. office. Her practice focuses on federal, state, and cross-border 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.

ABA June Administrative Practice Monthly Call: SEC v. Jarkesy
2025-06-18 12:00 - 13:00 (America/New_York)
Victor Suthammanont and MacDonald Norman will present a webinar as part of the American Bar Association’s June Administrative Practice Monthly Call.
Victor and Mac’s presentation, “SEC v. Jarkesy: Do the SEC and the IRS Have a Seventh Amendment Problem,” will discuss the holding and aftermath of the 2024 landmark case SEC v. Jarkesy as it pertains to IRS enforcement. Victor’s years of service with the SEC and Mac’s experience as a tax litigator will inform the valuable insights they’ll share from their deep institutional knowledge and extensive experience in private practice.
The webinar will also feature a presentation from Andrea Adler of Andersen and Justin L. Campolieta of Jones Day on Facebook, Inc. & Subsidiaries v. Commissioner.
The June Administrative Practice Monthly Call will take place on Wednesday, June 18, 2025, at 12:00 p.m. Eastern. Attendees will receive valuable updates in administrative practice from experienced practitioners. You can learn more about the webinar and register here.
About Victor
Victor served for a decade as an enforcement attorney in the U.S. Securities and Exchange Commission, including as a Senior Trial Counsel and as the Enforcement Counsel to Chair Gary Gensler. Prior to his extensive experience in the SEC’s Division of Enforcement, Victor represented and advised clients in private practice in complex commercial disputes and litigations, as well as in internal and governmental investigations.
About Mac
Mac’s practice is focused on tax litigation in the U.S. Tax Court and federal district courts.
Mac received his BBA in accounting from Texas A&M in three years. While in law school, Mac was a member of the Texas A&M Law Review editorial board, as well as the Phi Delta Phi International Legal Honor Society. He obtained his LLM from the Georgetown University Law Center, graduating with distinction and as a Dean’s List Honoree.

2025 NYU Tax Controversy Forum
2025-06-26 - 2025-06-27
Kostelanetz LLP is pleased to be the primary sponsor of the 17th Annual NYU Tax Controversy Forum, which will be held on Thursday and Friday, June 26 and 27, 2025, at the Westin New York at Times Square.
For more than 17 years, Kostelanetz LLP and the NYU School of Professional Studies have brought together government representatives and expert private practitioners to share their perspectives on a variety of topics involving federal tax audits, appeals, and litigation for the annual Tax Controversy Forum. The forum covers a wide range of controversy work, from procedural seminars to substantive programs, international issues, ethical problems, current enforcement initiatives, sensitive audits, and civil and criminal tax penalties.
For more information on the agenda and registration, click here.

NYU Advanced International Taxation Conference: Current Tax Penalty Issues
2025-07-18
Megan L. Brackney and Melissa Wiley will participate in an in-depth session on current tax penalty issues at the Advanced International Taxation Conference sponsored by the New York University (NYU) School of Professional Studies.
The panel will be held July 18, 2025, from 3:15 p.m. to 4:30 p.m. Conference agenda and registration information can be found here.
July 18, 2025, 3:15 p.m. – 4:30 p.m.
Current Penalty Issues
Megan and Melissa will participate in a panel that will delve into the complex filing requirements for international information returns and the often life-altering penalties imposed for noncompliance. As a result of the IRS’s increased focus on enforcement in this area in recent years, many 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 will discuss recent cases in the area as well as their implications going forward.
Other panelists include: Victor A. Jaramillo, Esq., Member, Caplin & Drysdale, Washington, DC; and Larry A. Sannicandro, Esq., Partner, Pillsbury Winthrop Shaw Pittman, New York, NY
NYU notes that the Advanced International Taxation Conference provides sophisticated knowledge of “hot button” issues and opportunities in international taxation such as:

Planning and pitfalls applicable to doing business globally, including the use of hybrid US and foreign entities and investment structures
Planning and structuring issues involving cross-border mergers and acquisitions
Eligibility issues under US income tax treaties
Foreign investment in US real estate property and US taxpayers’ investments in foreign real estate
Drafting intercompany agreements with an eye on transfer pricing

About Megan
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. The current Chair-Elect of the American Bar Association Section of Taxation, she is also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights, helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives. Prior to becoming an attorney, Melissa worked in the insurance industry as an actuarial analyst.

IFA North America Trilateral Current Developments Webinar
2025-07-23 16:00 - 18:00 (America/New_York)
Kostelanetz counsel Gray Proctor will present during the International Fiscal Association (IFA) North America Trilateral Current Developments Webinar on July 23, 2025. The webinar runs from 4 p.m. to 6 p.m. Eastern time. Continuing education credits are offered for attendance.
The webinar will address tax-related developments in North American trade and international tax compliance issues. This includes tax provisions of the “One Big Beautiful Bill,” tariffs, and responses from Canada and Mexico. Gray’s presentation, Legal Challenges to the 2025 Tariffs and Penalties, will cover the latest developments in tariff policy and how it is affected by International Economic Emergency Powers Act (IEEPA) litigation.
You can learn more about the webinar and register here.
About Gray
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.

IRS Tax Forum: Representing Businesses with No Records
2025-08-07 08:00 - 09:00 (America/Chicago)
On Aug. 7, 2025, Michael Sardar will present on a panel entitled “Representing Businesses with No Records” at the IRS Tax Forum in New Orleans, Louisiana.
Whether through natural disaster, computer failure, or poor record keeping, many businesses enter tax season without the business records their tax professional will need to prepare tax returns and defend against an IRS Audit. This panel will cover tools, tips, and strategies for tax professionals dealing with clients and taxpayers that do not have adequate and proper business records. The panel will cover reconstruction methods, the use of estimates, and the “Cohan Rule.”
Michael’s program will be held at 8:00 am CT and, then again, at 11:00 am CT on Aug. 7.
More information on the Forum, which is being held from Aug. 5-7, can be found here.
About Michael
Michael represents clients in all stages of civil and criminal tax controversies before the Internal Revenue Service (IRS), state tax authorities, the Department of Justice, and local prosecutors. He has also represented scores of clients with unreported foreign assets, enabling the repatriation of over half a billion dollars of offshore assets through the IRS Offshore Voluntary Disclosure Program, the Streamlined Compliance Procedures, and the IRS’ current Voluntary Disclosure Practice.

IRS Voluntary Disclosure Practice (CLE)
2025-08-28 13:45 - 14:45 (America/Chicago)
Caroline D. Ciraolo will speak on a panel entitled “IRS Voluntary Disclosure Practice” at the TexasBarCLE’s annual Tax Law in the Digital Age conference on Aug. 28, 2025, at 1:45 p.m. Central.
Caroline and Dan Price, of the Law Offices of Daniel N. Price, will discuss the current voluntary disclosure practice, questions and concerns raised by tax professionals, recent developments, including the impact of the National Taxpayer Advocate’s efforts to assist taxpayers coming into compliance, and best practices. The presentation will be available via live webcast, and a webcast replay will be available October 9-10, 2025. CLE credit is offered for both.
More information and registration can be found here.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s Washington, D.C. office. Her practice focuses on federal, state, and cross-border civil tax controversies, including representation in sensitive audits, voluntary disclosures, 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.

Webinar: A Primer on Restitution and Forfeiture Issues (Part II)
2025-09-17 12:00 - 13:00 (America/New_York)
Caroline D. Ciraolo will join a panel-style webinar titled “Show Me the Money: A Primer on Restitution and Forfeiture Issues (Part II)” for the Women’s White Collar Defense Association (WWCDA) on September 17, 2025 from 12 p.m. to 1 p.m. Eastern.
Caroline and the other panelists will discuss the impacts of restitution and forfeiture orders on defendants and their families. Attendees will learn how to best protect their clients’ families and spouses during white collar criminal proceedings, how government collection methods work, and how defendants’ foreign and domestic assets may be impacted by restitution and forfeiture orders.
The panel will be moderated by Jennifer Beidel of Dykema and Christie McGuinness of Saul Ewing LLP. Caroline will be joined by fellow panelists Evelyn Baltodano Sheehan of Kobre & Kim; Benet Kearney of Nardello & Co; and Jillian Berman of Lankler Siffert & Wohl LLP.
The webinar is open to WWCDA members only, but you can learn more about WWCDA events here.
About Caroline
Caroline is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and now a partner with Kostelanetz LLP. Her practice focuses on federal, state, and cross-border 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.

Webinar: Tax Implications of Business Transfers and Exit Strategies
2025-09-19
Usman Mohammad will present a session titled “Tax Implications of Business Transfers and Exit Strategies” for the National Business Institute’s (NBI) “Prevent Undue Tax Burdens for Your Business Clients” full-day webinar. The webinar is on September 19, 2025, and will run from 10 a.m.-5 p.m. Eastern, with Usman’s session at 2:15 p.m. to 2:45 p.m.
NBI’s “Prevent Undue Tax Burdens for Your Business Clients” program is dedicated to small business and pass-through tax law issues, and it is designed to make tax and legal knowledge accessible for attendees who may not have prior tax law knowledge. The all-day webinar will cover a wide variety of tax topics pertinent to pass-through entities ranging from entity selection to international tax planning for closely-held businesses.
Usman’s session, “Tax Implications of Business Transfers and Exit Strategies,” will explore the taxation aspects of common small business exit strategies like selling a business and acquisition by a larger company.
You can learn more about the webinar and register here.
About Usman
Usman’s tax controversy practice includes defending clients in federal and state criminal matters involving issues such as tax shelters, payroll tax, check cashing, structuring cash deposits, filing false returns, and failing to file tax returns. He also has extensive experience with government procurement award protests, Article 78 proceedings involving procurement matters, foreign asset reporting issues, IRS responsible person and trust fund recovery penalty matters, IRS whistleblower matters, and IRS collection cases.

US SIF Webinar: Say Less, Risk More? ‘Greenhushing’ and SEC Enforcement
2025-09-19 15:00 - 16:00 (America/New_York)
Victor Suthammanont will present a webinar with other former SEC officials for the US Sustainable Investment Forum (US SIF) on the legal and regulatory hazards of under-disclosure. The webinar will take place on September 19, 2025, at 3 p.m. Eastern.
The concept of “greenhushing” is a hot-button issue in the world of corporate governance and complex commercial litigation. Akin to “greenwashing”, which is when a company presents a more environmentally conscious and sustainable image than its actual practices, greenhushing is when companies and investment firms seek to downplay their environmental, social, and governance (ESG) initiatives. For example, these entities may have removed or altered language from their websites and communications related to climate or social justice, diversity, governance, and other issues to conform to current political pressures. However, they may still communicate, in other ways, a commitment to these causes to their customers, investors, and other stakeholders.
In this webinar, Victor and the other former SEC officials will examine greenhushing from a SEC compliance and enforcement lens. What can greenhushing look like, how would it appear to the current SEC, and how can asset managers, advisers, and other parties mitigate risks while they consider new ESG-related messaging?
Victor will be joined by Mika Morse, former Policy Counsel for SEC Chair Gensler; Megan Barbero, former SEC General Counsel; and Erik Gerding, former Director of the SEC Division of Corporation Finance.
You can learn more about the webinar and register here.
About Victor
Victor served for a decade as an securities enforcement attorney in the U.S. Securities and Exchange Commission, including as a Senior Trial Counsel and as the Enforcement Counsel to Chair Gary Gensler. Prior to his extensive experience in the SEC’s Division of Enforcement, Victor represented and advised clients in private practice in complex commercial disputes and litigations, as well as in internal and governmental investigations.

Annual Meeting of the National Association of State Bar Tax Sections
2025-09-25
Caroline Ciraolo and Andy Weiner will speak at the 46th annual meeting of the National Association of State Bar Tax Sections (NASBTS) hosted by the Washington State Taxation Section at Fox Rothschild LLP’s offices in Seattle, WA, from September 25-26, 2025.
The conference offers a wide variety of sessions in state, local, and federal taxation and tax controversy topics. Additionally, the Tax Section Boot Camp and NASBTS annual business meeting will take place at the conclusion of the day’s panels on Thursday, September 25. Continuing education credits are available.
Caroline’s panel on Thursday, September 25, from 8:15 a.m. to 9:15 a.m. Pacific is titled “Dealing with the New IRS: The State of IRS Enforcement and Its Impact on Dispute Resolution.” Panelists will discuss audit and dispute resolution trends in light of changes to the IRS in 2025. The panel will be moderated by Jaye Calhoun of Kean Miller, and Caroline will be joined by fellow panelists Parisa Griess of McDermott Will & Emery and Kevin Baker of Kean Miller.
Andy’s panel, “Federal and State Partnership Audits: Current Issues,” is on September 25 from 12 p.m. to 1 p.m. This panel will provide an overview of the centralized partnership audit regime under the Bipartisan Budget Act of 2018 (BBA), its implications for state tax systems and clients, and practice trends and strategies. The panel is moderated by Alexander Korzhen of Wagner Tax Law, and Andy will be joined by fellow panelist Kate Kraus of Covington.
You can learn more about the conference and register here.
About Caroline
Caroline is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and now a partner with Kostelanetz LLP. Her practice focuses on federal, state, and cross-border 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.
About Andy
Andy focuses his practice on tax controversies, both civil and criminal, at all stages of the administrative and judicial process. A former U.S. Department of Justice attorney, he has argued approximately 50 tax cases in the U.S. courts of appeals. He is a Forbes contributing columnist on tax controversy and tax policy and a frequent writer and speaker on tax issues. He is also a fellow of the American College of Tax Counsel.

Iowa Tax Law Society
2025-09-25 12:35 - 13:45 (America/New_York)
Caroline D. Ciraolo will speak to the Iowa Tax Law Society on September 25, 2025, from 12:35 p.m. to 1:45 p.m. CST, for its first speaker event of the year.
Caroline will participate in a conversation with tax law students at the University of Iowa College of Law about her career in both public service and private practice, answering questions from attendees about her experience as Acting Assistant Attorney General of the Department of Justice’s Tax Division and as a partner at Kostelanetz LLP.
The Iowa Tax Law Society is a student organization that attempts to “connect law school students interested in tax law with professionals in the tax law industry.”
Learn more about the University of Iowa College of Law here.
About Caroline
Caroline is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and now a partner with Kostelanetz LLP. Her practice focuses on federal, state, and cross-border 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.

NYC Bar Webinar: Ethical Considerations for Corporate Investigations
2025-09-29 14:00 - 17:00 (America/New_York)
Sharon McCarthy will participate as a panelist in a New York City Bar webinar titled “Ethical Considerations for Corporate Investigations: Views from All Sides” on September 29, 2025, from 2 p.m. to 5 p.m.
The annual update program will explore current issues and recent developments related to ethical duties and responsibilities of attorneys in internal investigations involving corporations, counsel for current and former employees, and counsel for government agencies.
Registration and event information is available here.
About Sharon
Sharon, a Fellow of the American College of Trial Lawyers, has extensive experience representing individuals and corporations in white-collar criminal matters, civil and criminal tax controversies, and complex commercial litigation. Sharon conducts sensitive internal investigations for corporate and institutional clients either facing potential criminal charges or whose officers or employees have engaged in misconduct. She serves as the Independent Hearing Officer for the District Council of New York City and Vicinity of the United Brotherhood of Carpenters and Joiners of America and is on a panel of attorneys who advise and assist the Grievance Committee of the United States District Court for the Southern District of New York. She is an Adjunct Professor at Fordham Law School, where she teaches Trial Advocacy.

Navigating Government Bid Protests: Essential Insights for Attorneys
2025-10-10 11:00 - 12:30 (America/New_York)
Usman Mohammad will present a webinar for the National Business Institute (NBI) titled “Navigating Bid Protests: Essential Insights for Attorneys.” The webinar is on October 10, 2025, and will run from 11 a.m.-12:30 p.m. Eastern.
In the webinar, Usman will provide attendees with a thorough understanding of the government bid protest process and other fundamentals of government procurement. The agenda includes standing and legal grounds of protest viability, types of bid protests, how to assess agency responses, what to do if the bid protest is denied, and more. Continuing education credit is offered.
You can learn more about the webinar and register here.
About Usman
Usman is counsel at the New York City office of Kostelanetz LLP. Usman’s practice includes New York City and State government procurement matters, civil and criminal tax controversies including tax whistleblower matters, and commercial litigation.

New York State and City Procurement Law: Vendor Selection, Protests, and Article 78
2025-10-14 13:00 - 14:30 (America/New_York)
Usman Mohammad will present a webinar for BARBRI, formerly Strafford, on New York State and New York City procurement laws. The webinar will take place Tuesday, October 14, 2025, from 1 p.m. to 2:30 p.m. Eastern. Continuing education credits are available.
In the webinar, Usman will provide attendees with a thorough understanding of New York State and New York City procurement law and practices among other challenges in government contracting. Topics will include procurement methods, lobbying restrictions, vendor selection and contract registration, the protest process, and the mechanics of Article 78 proceedings.
You can learn more about the webinar and register here.
About Usman
Usman is counsel at the New York City office of Kostelanetz LLP. Usman’s practice includes New York City and State government procurement matters, civil and criminal tax controversies including tax whistleblower matters, and commercial litigation.

Practicing Law Institute: Trial by Jury 2025
2025-10-16
Sharon McCarthy will lead a panel titled “Closing Big: Delivering a Compelling Closing Argument” during the Practicing Law Institute Trial by Jury 2025 program at 4 p.m. Eastern on October 16, 2025.
This program provides a unique view into jury trials by practitioners and judges, from opening statements through closing arguments. The event is open to attorneys and allied professionals who want to learn about all aspects of handling jury trials.
Sharon will be joined by panelists Richard M. Strassberg, Partner at Goodwin Procter; the Hon. Eric R. Komitee, United States District Judge for the Eastern District of New York, and Hon. Vernon S. Broderick, United States District Judge for the Southern District of New York.
Registration and event information is available here.
About Sharon
Sharon, a Fellow of the American College of Trial Lawyers and former federal prosecutor, has extensive experience representing individuals and corporations in white-collar criminal matters, civil and criminal tax controversies, and complex commercial litigation. She is an Adjunct Professor at Fordham Law School, where she teaches Trial Advocacy.

84th Institute on Federal Taxation
2025-10-19 13:45 (America/New_York)
Partner Megan L. Brackney will speak at the 84th Institute on Federal Taxation, hosted by the NYU School of Professional Studies. The conference will be held in New York City at The Westin at Times Square from October 19-24, 2025.
Megan’s session, “Current IRS Enforcement Efforts and the Path Ahead,” will take place on October 19th at 1:45 p.m. EST. She will be joined by Zhanna Ziering of Ziering & Esman PLLC and Phil Colasanto of Withers.
The Institute on Federal Taxation is a six-day conference that offers practitioners the opportunity to earn over 40 hours of continuing education credits in a plethora of complex tax law topics. Session topics will include current developments in tax controversy, international taxation issues, trusts and estates, executive compensation and employee benefits, practice ethics, and more.
You can learn more about the conference and register here.
About Megan
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. Megan is the Chair of the American Bar Association Section of Taxation. She is also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.

41st Annual UCLA Tax Controversy Conference
2025-10-23
Kostelanetz attorneys Andrew Weiner, Bryan C. Skarlatos, and Karen Kelly will speak at the 41st Annual UCLA Tax Controversy Conference at the Beverly Hills Hotel in Los Angeles on October 23, 2025. Continuing education credit is offered, and attendance is in-person only. Kostelanetz is a proud Silver sponsor of this conference. Kostelanetz partner Caroline D. Ciraolo will also be in attendance at the conference.
Our attorneys will present the following sessions:
Thursday, Oct. 23, 2025, from 2:10 p.m. to 3:10 p.m. Pacific
“Valuation in Tax Enforcement Critical to Our Voluntary Compliance System”
Kostelanetz participant: Andy Weiner
Thursday, Oct. 23, 2025, from 3:10 p.m. to 4:10 p.m. Pacific
“Navigating IRS Resource Challenges – From the Taxpayer Advocate Service to Self-Help Options for Taxpayers and Tax Professionals”
Kostelanetz participant: Bryan Skarlatos
Thursday, Oct. 23, 2025, from 4:45 p.m. to 5:50 p.m. Pacific
“The Future Direction of Criminal Tax Enforcement”
Kostelanetz participant: Karen Kelly
You can learn more about the conference and register here.
About Andy
Andy focuses his practice on tax controversies, both civil and criminal, at all stages of the administrative and judicial process. A former U.S. Department of Justice attorney, he has argued approximately 50 tax cases in the U.S. courts of appeals. He is a Forbes contributing columnist on tax controversy and tax policy and a frequent writer and speaker on tax issues. He is also a fellow of the American College of Tax Counsel.
About Bryan
Bryan focuses his practice on assisting clients with navigating tax penalties and voluntary disclosures. He provides expert testimony on tax penalties to governmental bodies and teaches courses on tax penalties at New York University School of Law, where he also created and co-chairs the NYU Tax Controversy Forum. Bryan is recognized by Super Lawyers as one of the Top 100 Lawyers in New York and Best Lawyers in America has twice named Bryan “Lawyer of the Year” for Tax Litigation in New York.
About Karen
The former head of the Justice Department’s Tax Division, Karen joined Kostelanetz after more than 30 years of federal and state trial practice, including prosecuting tax and white-collar crime. She was twice honored by the Department of Justice with the Attorney General Award for Outstanding Service. Her practice focuses on defending clients in state and federal criminal tax and white-collar investigations and prosecutions and representing clients in government investigations and enforcement actions. Karen draws on her extensive government experience to provide clients with insight and nuanced risk assessments and to provide a common-sense approach to best steps forward in complex criminal matters.

Access to Tax Return Information – Are We Opening the Floodgates?
2025-10-28
Caroline D. Ciraolo will present “Access to Tax Return Information – Are We Opening the Floodgates?” to the Georgetown University Law Center Tax Scholars on October 28, 2025.
Caroline will discuss the scope of the tax privacy statute, the statutory exceptions, and pending litigation involving agreements between the IRS and other government agencies share return information for immigration enforcement and other Administration priorities.
You can learn more about Caroline’s role with Georgetown University Law Center here.
About Caroline
Caroline is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and now a partner with Kostelanetz LLP. Her practice focuses on federal, state, and cross-border 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.

Hawaii Tax Institute 2025
2025-11-04 - 2025-11-05
Caroline D. Ciraolo will join two panels at the 2025 Hawaii Tax Institute scheduled for November 2-6, 2025, at the Sheraton Waikiki Resort in Honolulu. Continuing education credit is offered for attendees, and virtual attendance options are available.
Tuesday, Nov. 4, 2025 1:30 p.m. to 2:30 p.m. HST
Exempt Organizations Under Attack: Defending Exempt Status
In this session, Caroline will join Sarah Green, senior attorney at Dentons, and Rachel Leiser Levy, principal of Deloitte Tax LLP’s Washington National Tax division and former IRS Associate Chief Counsel, Employee Benefits, Exempt Organizations and Employment Taxes, to discuss the risks that exempt organizations face in the current political environment and how practitioners can best advocate for their exempt organization clients. Topics will include the processes by which organizations obtain exempt status, IRS audit procedures for exempt organizations, established IRS procedures likely to seek revocation of exempt status, and how to challenge proposed and final revocations.
Wednesday, November 5, 2025 1:30 p.m. to 2:30 p.m. HST
Clemency, Pardons, and Commutations: Navigating the Rules, Managing Client Expectations, and Ethical Considerations
In this session, Caroline will join Sandra Brown, shareholder of Hochman Salkin Toscher Perez PC and former Acting U.S. Attorney, Central District of California, and Sharyn Fisk, associate accounting professor at Cal Poly Pomona’s College of Business Administration and former Director of the IRS Office of Professional Responsibility, to review the legal, practical, and ethical issues relevant when advising clients facing criminal investigations or dealing with prior convictions and are curious about seeking pardons.
You can learn more about the conference and register here.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s 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

2025 Insurance Tax Conference
2025-11-06
Melissa Wiley will present at the 50th Annual Insurance Tax Conference at the Hyatt Regency in New Orleans, LA, on November 6, 2025.
Melissa’s session, “Tax Controversy: How to Deal with the IRS in the Current Environment,” will provide attendees with insights on how to resolve their clients’ IRS issues amid reduced agency staff and shifting priorities.
You can learn more about the conference and register here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. An actuary by training, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.

2025 Art Law Day: What’s the (Tax) Value of Art?
2025-11-07
Melissa Wiley will present a session titled “What’s the (Tax) Value of Art?” at the Appraisers’ Association of America’s (AAA) 2025 Art Law Day on November 7, 2025. The event will be held at the AAA’s New York City headquarters in Midtown Manhattan from 9:30 a.m. to 10:45 a.m. Eastern. Continuing education credits and virtual attendance options are available; however, credits are only awarded for in-person attendance.
Melissa’s session delves into the tax impact of art donations for both donors and tax-exempt organizations. Topics include how to substantiate art donations, reporting charitable contributions of art, common IRS challenges, and the risks that donors and tax-exempt organizations face. The session will be moderated by Meghan Biss of Loeb & Loeb LLP, and Melissa will be joined by fellow panelists Karin Gross of K. Tyson Law PLLC and Kristina Rasmussen of Deloitte Tax LLP.
You can learn more about Art Law Day and register here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.

University of Chicago Law School Federal Tax Conference 2025
2025-11-07
Caroline D. Ciraolo will participate as a panelist in a session titled “Is Section 6103 Providing The Protections It Promised? And Should It?” at the University of Chicago Law School’s 78th Annual Federal Tax Conference on Friday, November 7, 2025, from 10:20 a.m. to 11:50 a.m. Central at the Gleacher Center.
The panel will be moderated by John Hildy, partner, Mayer Brown LLP, and will include a presentation by Joseph Thorndike, Contributing Editor, Tax Notes and Director, Tax History Project at Tax Analysts, regarding the historical context of Section 6103. Following the presentation, the panelists, including Caroline and Michael Desmond, member, Miller & Chevalier, and former IRS Chief Counsel, will engage in a discussion regarding the scope of Section 6103, the application and limitations of the many statutory exceptions, and current scrutiny in light of agreements between the IRS and other federal agencies to support the Administration’s enforcement priorities.
You can learn more about the conference and register here.
About Caroline
Caroline is the former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and now a partner with Kostelanetz LLP. Her practice focuses on federal, state, and cross-border 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.

Mental Health Issues in Tax Practice
2025-11-12 - 2025-11-14
Melissa Wiley will present a program titled “Mental Health Issues in Tax Practice” at the 2025 California All-Tax Conference hosted by the California Lawyers Association. The conference will be held at the Westin San Diego Bayview, November 12-14, 2025. Continuing education credit is available.
Melissa’s session takes place on Thursday, November 13, from 2:25 p.m. to 3:15 p.m. This session will cover how clients’ mental health struggles may affect their tax cases. Mental health issues can hide in plain sight, and practitioners often don’t think to ask about how their clients are doing mentally or consider how mental health issues may impact their case.
You can learn more about the conference and register here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.

AICPA National Tax Conference
2025-11-17 - 2025-11-18
Melissa Wiley will present two programs at the 50th AICPA & CIMA National Tax Conference taking place at the Washington Hilton in Washington, D.C., on November 17-18, 2025. Melissa is also a member of the planning committee for the AICPA National Tax Conference.
Continuing education credits and virtual attendance options are available.
Monday, November 17, 2025, 9:55 a.m. to 10:45 a.m. Eastern
Dealing With The IRS In The Current Era
This session will guide practitioners on how to work effectively with the IRS after recent reductions in the agency’s workforce, changes in leadership, funding cuts, and shifts in the agency’s priorities. Melissa will be joined by Mary Slonina of KPMG.
Tuesday, November 18, 2025, 11:20 a.m. to 12:35 p.m. Eastern
Working Effectively with the Taxpayer Advocate Service
This session will provide attendees with a deeper understanding of the Taxpayer Advocate Service’s (TAS) role within the IRS, how to best advocate for clients using TAS, and how to identify the criteria that make TAS more likely to accept a case referral. Melissa will be joined by Rochelle Hodes of Crowe LLP.
You can learn more about the conference and register here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.
