Kostelanetz LLP

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2024 New York City (CLE)
2024-05-07 - 2024-05-09
This three-day program, hosted by the Practicing Law Institute in New York, NY, is designed to ensure all attendees – from beginners to experts – will benefit. The first two days will present a logical and comprehensive study of the framework and intricacies of Subchapter K. The third day will focus on timely advanced and specialized topics, such as the new partnership audit rules and international joint venture issues.
After completing this three day program, participants will be able to:
1. Identify the planning issues that arise when considering the use of a partnership for business or investment.
2. Draft and review partnership allocation provisions in both allocation and distribution-driven agreements.
3. Calculate outside basis.
4. Issue spot and structure partnership debt workouts and restructuring transactions.
5. Draft partnership agreements and disclosure documents in the post-TEFRA world.
6. Understand recurring tax issues in industries that often use partnerships, such as real estate and investment funds.
May 9, 2024
8:30 A.M. – 9:30 A.M. (EDT): Megan L. Brackney participates in a panel titled, “New Partnership Audit Rules.”
Panelists:

Megan L. Brackney, Partner, Kostelanetz LLP
Kate Kraus, Partner, Allen Matkins
Jennifer M. Black (Invited), Senior Counsel, Office of the Associate Chief Counsel (Procedure & Administration), Internal Revenue Service

4:15 P.M. – 5:15 P.M. (EDT): Bryan C. Skarlatos participates in a panel titled, “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know.”
Panelists:

Bryan C. Skarlatos, Partner, Kostelanetz LLP
S. Starling Marshall, Partner, Crowell & Moring LLP

Click here for registration and program details.
CLE Credit in Ethics is available for this event.

2024 ABA May Tax Meeting
2024-05-04 - 2024-05-06
The upcoming 2024 ABA May Tax Meeting is the premier event for lawyers interested in all aspects of tax law. Among a variety of panels, forums, and discussions, program offerings include a Women in Tax Forum sponsored by Kostelanetz LLP and a panel on the importance of interview notes in criminal matters featuring Daniel C. Davidson.
Friday, May 3, 2024
8:30 AM – 9:45 AM (EST): Women in Tax Forum (Non-CLE)
Description: The Women in Tax Forum Tea is going live at the May Meeting! Join us as we sit down and connect with female tax judges. They will share their stories of success, the challenges they faced, and advice they have for other women in tax. A light breakfast and tea will be provided.
Panelists:

Judge Tamara W. Ashford, United States Tax Court
Judge Wendy S. Tien, Minnesota Tax Court
Judge Courtney S. Jones, United States Tax Court
Judge Mala Sundar, New Jersey Tax Court (Invited)

Sponsored by Kostelanetz LLP.
Saturday, May 4, 2024
10:30 AM – 12:00 PM (EST): Daniel C. Davidson participates in a panel titled, “The Importance Of Interview Notes In Criminal Matters, From Investigation Through Sentencing [CLE].”
Description: This panel is a part of the 2024 May Tax Meeting hosted by the American Bar Association. Notes of interviews conducted by government agents play a critical role in criminal matters, including tax cases. Panelists will discuss defense strategies related to these notes, from the investigatory stage through indictment, plea or trial, and sentencing. The panel will explore means of obtaining government agent notes through negotiation and motion practice. Recent federal District Court cases that involved litigation over government agent notes will be discussed.
Learning Objectives: After attending the session, participants will be able to:
1. Understand the different circumstances in which government agents create notes of interviews, including informal notes, formal memoranda, and different agencies’ procedures for notetaking.
2. Discuss the best practices for taking notes during a client’s interview with the government.
3. Discuss strategies for obtaining government agent notes during criminal litigation.
4. Understand the importance of learning the particular discovery procedures and policies that exist in different jurisdictions.
5. Learn about Federal Rule of Criminal Procedure 5(f), enacted in 2020, which expands judicial oversight of the government’s discovery obligations under Brady v. Maryland and its progeny.
Moderator:

Sandra Brown, Principal, Hochman Salkin Toscher Perez P.C.

Panelists:

Daniel C. Davidson, Associate, Kostelanetz LLP
Michael P. Kelly, Partner, Akerman LLP
Sara Kropf, Co-Founder, Kropf Moseley PC

Click here for registration and program details.
CLE Credit is available for this event.

Tax Ethics: Best Practices for Ensuring Compliance With Circular 230 and Other Applicable Rules
2024-04-19 13:00 - 14:50 (America/New_York)
On April 19, 2024 Bryan C. Skarlatos will participate in a webinar, sponsored by Strafford, titled “Tax Ethics: Best Practices for Ensuring Compliance With Circular 230 and Other Applicable Rules.”
Bryan will discuss Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. This discussion will examine best practices to ensure compliance and avoid penalties.
Program Description:
Fulfilling one’s professional obligations as a tax practitioner has never been easy, and the disruption caused by more practitioners working from home has compounded the profession’s ethical challenges. This webinar will explore how Circular 230, statutory penalties, and other applicable rules apply in everyday situations and discuss how technological changes expose tax professionals to potential sanctions.
To practice before the IRS, tax practitioners must comply with standards outlined in Circular 230, which covers conflicts of interest, the duty of confidentiality, knowledge of a client’s omission, and other issues, including the duty of supervisors to ensure that others in their firm comply with the rules. Knowing the requirements of the Circular, which complements the professional standards adopted by accounting societies and bar associations, is vitally important.
Click here for registration and program details.
CPE Credit is available for this program.

Tax Controversy and the Partnership Representative in the BBA Audit Context
2024-04-16 09:00 - 2024-04-18 10:00 (America/New_York)
Megan Brackney will participate in a program titled “Tax Controversy and the Partnership Representative in the BBA Audit Context” hosted by the Practicing Law Institute.
Event Description:
The Bipartisan Budget Act of 2015 (“BBA”) changed the way adjustments are made in the partnership context by enacting new partnership audit rules. Partnerships may be required to pay additional tax, and various partners may also be liable. This program will focus on the distinctive strategic and procedural considerations for partnership audits under the BBA.
Registration is now open. Please visit here for registration and event details.

With A Little Help From Our Friends - Cross-Border Criminal Tax Investigations
2024-04-12 14:30 - 16:00 (Europe/Berlin) | Munich, Germany
On April 12, 2024, Caroline D. Ciraolo will co-chair a session on cross-border criminal tax investigations during the 24th Annual U.S. and Europe Tax Practice Trends Conference hosted by the American Bar Association in Munich, Germany.
Event Description
Countries around the world are recognizing the value of cooperation and collaboration to combat transnational criminal tax offenses. Governments and their respective tax authorities are leveraging treaty relationships and using a wide range of tools to gather information, documents, and evidence located outside their borders to investigate crimes that occur across jurisdictions. Practitioners representing clients caught in these investigations need to identify the various stakeholders, engage with local professionals, understand the foreign rules regarding data privacy, preservation, and protection, manage public relations, communicate with law enforcement and regulatory authorities, navigate red notices and extradition risks, and negotiate with multiple jurisdictions.
The panelists will present the government’s view of cross border investigations as well as best practices from counsel for the defense.
Co-Chairs
Caroline D. Ciraolo, Kostelanetz LLP, Washington, DC
Alice Rousseau, Alice Rousseau Avocats, Paris
Speakers
Mary E. Hammond, Executive Director, Global Operations Policy and Support, IRS Criminal Investigation, Washington, DC
Magnus Müller, Allen & Overy LLP, Munich
Sarah Paul, Evershed Sutherland (US) LLP, New York, NY
Sabine Stetter, Stetter Attorneys at Law, Munich
Silvia Martina, Cagnola & Associati Studio Legale, Milan
Click here for more information and to register.

52nd Annual Conference Of The USA Branch Of The International Fiscal Association
2024-03-21 - 2024-03-22
The event includes two full days, Thursday and Friday, of practical sessions on international tax topics, with eminent speakers joining from private practice, industry, and government. The event will also include two luncheons, a networking cocktail reception, and a banquet.
The key takeaways for the participants from the program will be:
1. Updates on tax technical aspects of recent changes in the U.S. tax rules (e.g., Foreign Tax Credits, Alternative Minimum Tax, etc.).
2. Updates on U.S. and Global Tax Policy changes.
3. Practical insights on tax modelling and planning for clients and employers.
Thursday, March 21, 2024
11:30 AM – 12:30 P.M. (EST): Megan L. Brackney participates in a panel titled “Penalties in International Tax Practice – An Update.”
Moderator:
Melissa Wiley, Lowenstein Sandler LLP
Panelists:
Megan L. Brackney, Kostelanetz LLP
Victor Jaramillo, Caplin & Drysdale
Larry Sannicandro, McCarter & English, LLP
CLE credit is offered for this event.
Friday, March 22, 2024
12:45 PM – 1:45 PM (EST): Caroline D. Ciraolo moderates a panel titled “Ethics in International Taxation.”
Moderator:
Caroline D. Ciraolo, Kostelanetz LLP
Click here for more information and to register.

Nuts and Bolts of Tax Controversy 2024
2024-03-18 - 2024-03-20
On March 25, 2024, Bryan C. Skarlatos and his co-chair Michael Desmond will deliver the opening remarks for the Practicing Law Institute’s program, Nuts and Bolts of Tax Controversy 2024. This event will take place both virtually and in-person at PLI New York.
Event Description
This event is designed for tax practitioners who want to gain a deeper understanding of the evolving post-IRA tax enforcement and compliance environment.
Speakers
Bryan C. Skarlatos, Kostelanetz LLP
Michael J. Desmond, Gibson, Dunn & Crutcher LLP
Sharon Katz-Pearlman, Greenberg Traurig, LLP
Lawrence A. Sannicandro, McCarter & English, LLP
Marc L. Caine, Internal Revenue Service
Melissa L. Wiley, Lowenstein Sandler LLP
Jennifer M. Black, Internal Revenue Service
Rochelle L. Hodes, Crowe LLP
Clifford R. Scherwinski, Internal Revenue Service
Nikole C. Flax, PwC
Pamela Grewal, Andersen
James B. Kelly, Internal Revenue Service
Brian C. McManus, Latham & Watkins LLP
Elizabeth P. Askey, Internal Revenue Service
Sheri A. Dillon, Morgan, Lewis & Bockius LLP
Mary I. Slonina, KPMG LL
Click here for more information and to register.

2024 AML Partnership Forum
2024-03-18 12:00 - 2024-03-20 12:15 (Europe/Berlin) | The Mayflower Hotel, 1127 Connecticut Avenue Northwest, Washington, DC, 20036
On March 19, 2024, Don Fort will be moderating a law enforcement panel at the AML Partnership Forum with IRS-CI, HSI, and FBI officials. He will also be delivering the closing remarks on Wednesday, March 20, 2024. The event is taking place this year from March 18-20, 2024 at the Mayflower Hotel in Washington, D.C.
Event Description
This event is an opportunity for members of the AML community from financial service providers and law enforcement agencies to have candid, confidential conversations on key topics on preventing money laundering, terrorist financing and other financial crimes.
Speakers
Katrina W. Berger, Executive Associate Director, HSI
Ken Harvey, Corporate Director
Guy Ficco, Deputy Chief, IRS:CI
Salvatore Russo, Brigadier General, Guardia di Finanza (Economic and Financial Police), Italy
James Barnacle, Financial Crimes Section, Criminal Investigative Division, FBI
Don Fort, Director of Investigations, Kostelanetz LLP
Click here for more information and to register.

FATCA Reporting: Filing Form 8938
2024-03-11 13:00 - 14:50 (America/New_York)
Content is protected.

American Bar Association's 39th Annual National Institute on White Collar Crime
2024-03-06 10:30 - 11:45 (America/Los_Angeles)
On March 6, 2024, Caroline D. Ciraolo speaks on a panel titled “Criminal Tax Enforcement – The Powers and Perils of Parallel Criminal and Civil Investigations” at the ABA’s 39th Annual National Institute on White Collar Crime.
Parallel investigations involving the IRS and federal tax matters by different state or federal government entities have become common practice. The panel will discuss the challenges and strategies when dealing with such proceedings, including issues that arise when government coordination may result in a determination of a “joint” rather than a parallel matter.
Wednesday, March 6, 2024
10:30am – 11:45am (PST)
Moderator:
Sandra R. Brown, Hochman Salkin Toscher Perez P.C.
Speakers:
Caroline D. Ciraolo, Kostelanetz LLP
Ronald L. Cheng, Pillsbury Winthrop Shaw Pittman LLP
Mary E. Hammond, Executive Director, Global Operations Policy & Support, IRS Criminal Investigation
Pamela M. Johnston, Foley & Lardner LLP

Click here for more information and to register.

Multijurisdictional Ethics Issues – Working In Multiple Jurisdictions – Some Things You May Not Think About May Hurt You
2024-03-01 16:00 - 17:00 (America/New_York)
Megan Brackney will participate in a panel titled “Multijurisdictional Ethics Issues – Working in Multiple Jurisdictions – Some Things You May Not Think About May Hurt You” hosted by the 2024 Tax Law Conference on March 1, 2024 at the Ronald Reagan Building & International Trade Center.
Event Description:
Practitioners who represent foreign (and domestic) clients face problems that not only raise ethics issues (like practicing in more than one jurisdiction – e.g., license issues, language issues, as well as knowledge of other jurisdictions), but importantly may also involve them and their clients in a number of reporting requirements and even scrutiny under federal money laundering and other statutes that impose criminal liability. These situations require thought about due diligence on accepting clients from other jurisdictions who may have needs or motives besides having a house in your state – tax evasion, reporting of income and assets, etc. This panel will discuss matters you really need to consider and actions you need to take to represent clients with more complex investments and businesses.
This event is co-hosted by the Federal Bar Association’s Section on Taxation.
Moderator:
Fred Murray, Special Counsel, IRS, U.S. Department of the Treasury
Speaker:
Megan Brackney, Partner, Kostelanetz LLP
Matt Cooper, Managing Director, Tax Controversy Services, Deloitte Tax LLP
Emily Lesniak, Senior Level Counsel, Procedure and Administration, I.R.S., U.S. Department of the Treasury
Registration is now open. Please visit here for registration, and click here for event details.

Federal Bar Association 2024 Tax Law Conference (CLE/CPE)
2024-03-01 08:00 - 2024-03-05 17:00 (America/New_York)
Join the Section on Taxation for the 48th Annual Tax Law Conference. This three-day program will offer the same great content in-person and online. Programming will be held in-person on Friday, March 1 and virtually from Monday, March 4 – Tuesday, March 5. Programming will include a keynote luncheon address and awards reception for the prestigious Kenneth H. Liles Award for Distinguished Service to an eminent tax practitioner. Ethics, CLE, and CPE credit will be available.
Friday, March 1, 2024
4:00 PM – 5:00 P.M. (EST): Megan L. Brackney participates in a panel titled “Multijurisdictional Ethics Issues – Working in Multiple Jurisdictions – Some Things You May Not Think About May Hurt.”
Description: Practitioners who represent foreign (and domestic) clients face problems that not only raise ethics issues (like practicing in more than one jurisdiction – e.g., license issues, language issues, as well as knowledge of other jurisdictions), but importantly may also involve them and their clients in a number of reporting requirements and even scrutiny under federal money laundering and other statutes that impose criminal liability. These situations require thought about due diligence on accepting clients from other jurisdictions who may have needs or motives besides having a house in your state – tax evasion, reporting of income and assets, etc. This panel will discuss matters you really need to consider and actions you need to take to represent clients with more complex investments and businesses.
Moderator:
Fred Murray, Special Counsel, IRS, U.S. Department of the Treasury
Panelists:
Megan L. Brackney, Partner, Kostelanetz LLP
Matt Cooper, Managing Director, Tax Controversy Services, Deloitte Tax LLP
Emily Lesniak, Senior Level Counsel, Procedure and Administration, IRS, U.S. Department of the Treasury
Monday, March 4, 2024
12:30 PM – 1:30 PM (EST): Michael Sardar moderates a panel titled “The Employee Retention Credit Rewind: Evaluating ERC Claims and Determining the Right Path Forward.”
Description: The Employee Retention Credit (“ERC”) is a pandemic-era program that allowed taxpayers who suffered a pandemic-related business interruption to claim a tax credit tied to the number of employees employed by the business. Only businesses that met certain qualification guidelines were entitled to claim benefits under the ERC. In the midst of the pandemic-driven rush to distribute funds to taxpayers, some taxpayers made ERC claims that did not meet Congress’ qualification criteria. The Service has stepped-up enforcement efforts with respect to nonqualifying claims by auditing taxpayer ERC claims, investigating tax advisors and ERC consulting companies, and taking other enforcement action. The IRS has also paused processing new ERC claims, instituted a withdrawal program that would allow certain taxpayers to withdraw nonqualifying claims, and announced a voluntary disclosure program to allow taxpayers to return inappropriately claimed ERC funds.
Moderator:
Michael Sardar, Partner, Kostelanetz LLP
Panelists:
Melissa Henkel, Branch Chief, Office of Chief Counsel, IRS, U.S. Department of the Treasury
Starling Marshall, Partner, Crowell & Moring LLP
John McInelly, Executive Lead, Employee Retention Credit, IRS, U.S. Department of the Treasury
Daniel Strickland, Senior Counsel, Holland & Knight
2:00 PM – 3:00 PM (EST): Caroline D. Ciraolo moderates a panel titled “Defending Malta Pension Plans – Lessons Learned and What Lays Ahead….”
Description: In July 2021, the IRS added Malta pension plans (MPPs) to its “Dirty Dozen” list as a “potentially abusive” transaction, explaining that some “U.S. citizens and residents are relying on an interpretation of the U.S.‐Malta Income Tax Treaty (Treaty) to take the position that they may contribute appreciated property tax free to certain Maltese pension plans and that there are also no tax consequences when the plan sells the assets and distributes proceeds to the U.S. taxpayer. In December 2021, the IRS announced a Competent Authority Arrangement between the U.S. and Malta stating the mutual understanding that “pension fund” for purposes of the Treaty does not include a plan that allows participants to contribute property other than cash or does not limit contributions based on a taxpayer’s employment or self-employment income. On June 7, 2023, the IRS proposed making the MPPs a listed transaction, and later that month, IRS Criminal Investigation issued numerous summonses to individuals and entities involved in MPPs and later confirmed a joint investigation with IRS Large Business & International. Practitioners representing MPP clients have addressed myriad issues including the scope and impact of joint investigations, the validity of summonses, treaty interpretations, applicable statutes of limitations, privileges and work product doctrine, and conflicts of interest. This panel will review those issues, discuss lessons learned and recent developments, and what may lay ahead as the government continues to pursue its parallel investigations.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Tom Cullinan, Shareholder, Chamberlain, Hrdlicka, White, Williams & Aughtry
Kathy Enstrom, Director of Investigations, Moore Tax Law Group LLC
Daniel Price, Managing Member, Law Offices of Daniel N. Price, PLLC
Tuesday, March 5, 2024
2:00 PM – 3:00 PM: Caroline D. Ciraolo moderates a panel titled “We Live in Interesting Times – The Latest in Criminal Tax Investigations and Sentencings.”
Description: IRS Criminal Investigation and its partners within the Department of Justice have been hard at work pursuing individuals and entities believed to have engaged in willful tax violations. Recent criminal tax investigations involve syndicated conservation easements, Malta pension plans, international structures and accounts, cryptocurrency schemes, employment tax violations, pandemic-related fraud, and other high priority areas of enforcement. Many of these investigations involve complex and emerging issues, including the use of filter teams, acquisition and use of foreign based evidence, and constitutional challenges. At the other end of the lifecycle of a criminal tax case, defense counsel and prosecutors are addressing new developments in sentencings, including the consideration of intended tax loss and acquitted conduct, the Zero-Point Offender adjustment, the corresponding impact of role adjustments, and a renewed push to consider non-custodial sentences. Panelists will review these important issues, discuss recent developments, and offer best practices.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Sandra Brown, Principal, Hochman Salkin Toscher Perez P.C.
Eric Hylton, Director of Investigations, ZMF Law
Jeffrey Neiman, Partner, Marcus Neiman & Rashbaum LLP
Click here for more information and to register.

Industry Development Series: Financial Crime Enforcement Across Borders
2024-02-22 08:30 - 17:00 (America/New_York)
On February 22, 2024, Kostelanetz LLP, AlixPartners, and the Bahamas Financial Services Board will host a seminar on “Financial Crime Enforcement Across Borders” for financial industry professionals in Nassau, Bahamas. Caroline D. Ciraolo and Jay R. Nanavati will be featured speakers.
Panel topics will include:

Bahamas Regulatory Update
Cross-Border Criminal Tax Update
AML & OFAC/Sanctions Enforcement Update
The DOJ’s Emphasis on Individual Liability for Corporate Crime
Developing and Implementing an Effective Risk Management Program
Combatting Financial Crime in the Digital Assets Fintech Space

Click here for more information and to register.

Where In The World...? Recent Updates In International Information Return Caselaw And Practice
2024-01-24 12:30 - 13:30 (America/New_York)
Heather Fincher will participate in a panel titled “Where in the World…? Recent Updates in International Information Return Caselaw and Practice” hosted by the D.C. Bar on January 24, 2024. The conference will be held virtually.
Event Description:
Tax controversy professionals – including the current National Taxpayer Advocate – have been bemoaning the complex filing requirements and onerous penalties associated with international information return penalties for years. No longer limited to the notorious FBAR, since before COVID, the IRS has been cracking down on international information reporting forms such as Forms 5471, 5472, 3520, and 3520-A. Appeals has been overrun with cases challenging international information return penalties on the grounds of reasonable cause. This past year, it was the courts’ turn to chime in.
This panel will explore the recent string of international information reporting cases (including Fahry, Aroeste, and Bittner) and discuss their implications for the future. Attendees are encouraged to come with their own war stories, tips, tricks and questions!
Pre-registration for this program is required. As always, please feel free to share this invitation with colleagues. D.C. Bar membership is not required to attend. Non-members will need to create a profile to register and access the content.
Sponsored by: Tax Audits and Litigation Committee of the D.C. Bar Taxation Community
Speakers:
Heather Fincher, Associate, Kostelanetz LLP
Pedro Corona de la Fuente, Partner, Procopio, Cory, Hargreaves & Savitch LLP
Victor Jaramillo, Member, Caplin & Drysdale, Chartered
Visit here for registration and event details.

Careers in Tax
2024-01-18 18:00 - 19:30 (America/Chicago)

Employee Retention Credits: Overview And Audit Risks
2024-01-18 14:00 - 15:00 (America/Chicago)

American Bar Association Tax Section 2024 Midyear Tax Meeting
2024-01-18 - 2024-01-20
Kostelanetz attorneys will participate in a variety of panels and presentations at the American Bar Association Tax Section’s 2024 Midyear Tax Meeting in San Francisco, CA on January 18-20, 2024.
Thursday, January 18, 2024
1:30 PM – 2:30 PM (PST): Andrew Weiner participates in a panel titled “Equitable Tolling and Tax Collections.”
Description: This panel will focus on equitable tolling and how it applies to requests for collection due process hearings and in the Tax Court.
Moderator:
Goldburn P. Maynard, Jr., Loretta Argrett Fellow, Assistant Professor, Indiana University, Kelley School of Business
Panelists:
Andrew Weiner, Counsel, Kostelanetz LLP
Jonathan Kalinski, Shareholder, Hochman, Salkin, Toscher, Perez P.C.
Christopher Jones, Senior Technician Reviewer, Procedure & Administration (Branch 4), IRS Office of Chief Counsel
2:00 pm – 3:00 pm (PST): Michael Waalkes participates in a panel titled “Employee Retention Credits: Overview and Audit Risks”
Description: This panel will provide an overview of the background and evolution of the “employee retention credits,” first introduced with the CARES Act. Panelists will address recent IRS announcements acknowledging potentially fraudulent employee retention credit schemes and erroneous claims for such refunds, and the impact of heightened audit risks for companies, including in M&A transactions.
Panelists:
Michael Waalkes, Associate, Kostelanetz LLP
Greg A. Chriss, PwC U.S. Tax LLP
Jimmy B. Franco, Indirect Tax Manager, Ernst & Young LLP
Andrew L. Gradman, Partner, Falcon Rappaport & Berkman LLP
Rami M. Khoury, Associate, Taylor Nelson Amitrano LLP
6:00 PM – 7:30 PM (PST): Michael Waalkes participates in a panel titled “Careers in Tax.”
Description: This panel will open a discussion between current practitioners in the tax law space to provide information for L.L.M. or J.D. students seeking a career in tax.
Moderator:
Janelle N. Darnell, Associate, McGuireWoods LLP
Panelists:
Michael Waalkes, Associate, Kostelanetz LLP
Marc D. Nickel, Associate, McGuireWoods LLP
Sean Silva, M&A Tax Sr. Manager, KPMG LLP
Lany L. Villalobos, Associate, Kirkland & Ellis LLP
Friday, January 19, 2024
4:00 PM – 4:55 PM (PST): Andrew Weiner participates in a panel titled “Defining Refund Litigation When the Refund Claim is Filed.”
Description: Refund litigation is likely to increase as the IRS summarily denies refund claims through its Service Centers or plainly refuses to process other types of refund claims, such as those involving the employee retention credit. The scope of the refund litigation is defined when the refund claim is administratively filed with the IRS. The panelists will discuss best practices for filing administrative refund claims, including how to navigate: statutes of limitation considerations; the specificity requirements; the doctrine of variance; protective claims for refund; and more.
Moderator:
Garrett L. Brodeur, Associate, Skadden, Arps, Slate, Meagher & Flom LLP
Panelists:
Andrew Weiner, Counsel, Kostelanetz LLP
Pamela Grewal, Managing Director, Andersen
Christopher Jones, Senior Technician Reviewer, Procedure & Administration (Branch 4), IRS Office of Chief Counsel
Saturday, January 20, 2024
9:30 AM – 10:30 AM (PST): Maxwell Brown participates in a panel titled “Strategical Issues in the Evolving ERC Area.”
Description: Panel will discuss the moratorium and strategical issues taxpayers should consider moving forward in an uncertain enforcement environment.
Moderator:
Mary Wood, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP
Panelists:
Maxwell Brown, Associate, Kostelanetz LLP
Tony Box, Partner, Gray Reed
Visit here for registration, and here for event details.
