Megan L. Brackney, Victor Suthammanont, Gray Proctor, and Andy Weiner co-wrote an article for Tax Notes titled “Can [Tax] Promoter Penalties be ‘Excessive Fines’ Under the Eighth Amendment?” The article is the third in a series considering the constitutional problems with the tax shelter promoter penalties of IRC § 6700.
Kostelanetz counsel Andy Weiner discussed his observations on the tumult that has affected the tax world in 2025. Andy notes that Kostelanetz’s clients and peers within the government are operating in an era of uncertainty in the wake of recent regulatory and administrative changes. However, Andy noted that IRS employees
Kostelanetz LLP filed an amicus brief in support of the members of the Congressional Hispanic Caucus Leadership in Center for Taxpayer Rights v. IRS in the U.S. District Court for the District of Columbia challenging the IRS’s sharing taxpayer information with ICE for immigration enforcement. Counsel Andy Weiner and Robert
Kostelanetz attorneys Caroline D. Ciraolo, Andrew Weiner, and Michael Waalkes recently asked the Fourth Circuit to reverse and remand a U.S. Tax Court ruling that denied a request for innocent spouse relief. In LaRosa v. Commissioner (No. 24-2034), Kostelanetz argues that liabilities consisting of an erroneous refund of payments of interest on
Kostelanetz attorneys Andrew Weiner, Todd Welty, and Gray Proctor have filed two friend of the court (amicus) briefs on behalf of the Center for Taxpayer Rights in cases in which taxpayers are seeking jury trials to challenge civil tax fraud penalties issued by the IRS or the U.S. Tax Court.
Counsel Andy Weiner wrote an article for the Journal of Tax Practice and Procedure, co-authored with Miri Forster of EisnerAmpner, titled “Buckle Up: Navigating the Long Road of the BBA Partnership Audit”. The article provides a primer on partnership audits under the Bipartisan Budget Act of 2015 (BBA), which introduced
Counsel Andy Weiner wrote an article for Forbes titled “The Supreme Court’s New Standard For Challenging Tax Regulations.” The article notes that the “Supreme Court is reshaping the role of the administrative state in the federal government,” most notably, through its 2024 decision in Loper Bright Enterprises v. Raimondo abandoning
Counsel Andy Weiner wrote an article for Forbes titled “Why Filing A Tax Return Is More Important Than Paying Tax.” In the piece, Andy details the history of the US income tax system imposing separate obligations on taxpayers to file a tax return and pay the correct tax. These obligations
Kostelanetz attorneys Andrew Weiner and Abigail Burke were quoted in Thomson Reuters tax and accounting publication, Checkpoint, regarding the case of John Paul Salvador v. United States (No. 24-108). Previously, Andrew and Abigail co-authored an amicus brief on behalf of the American College of Tax Counsel (ACTC) supporting Salvador’s petition
Andrew Weiner was quoted in a Law360 article published June 6, 2024 titled “Win May Embolden IRS Use Of Economic Substance Doctrine.” The article described how the common-law economic substance doctrine has evolved and how a recent Liberty Global lawsuit has highlighted controversy created in the interpretation of the doctrine.
