By Caroline Rule ABA Section of Litigation, Criminal Litigation Committee December 5, 2019 Always request a DOJ Tax Division conference as soon as it appears that your client may face federal criminal tax charges. Suppose that you have a client who can afford for you to
Bryan C. Skarlatos participated on the panel “The Continuing Role of the Fifth Amendment Protections in Tax Enforcement” at the 36th Annual National Institute on Criminal Tax Fraud/9th Annual National Institute on Tax Controversy in Las Vegas, NV. The Fifth Amendment continues to be vital
Course Description This course will explore foreign asset reporting on Form 8938, which will focus on issues that can be traps for the unwary. This includes differences between foreign account reporting on Form 8938 versus the FBAR, asset valuation issues that impact certain classes of
The Top 100 Most Influential People – The thought leaders and change-makers who are shaping accounting One million tax practitioners: That’s how many Sid Kess has taught, and it would be enough to justify his influence — but beyond being the pre-eminent educator in the
The tax law is complicated and the right answer is not always clear. How sure do you have to be before you can tell a client it is okay to take a deduction, exclude income or characterize income as capital gain? Can you accept what
Baltimore (December 6, 2019) – Kostelanetz & Fink LLP is pleased to announce that partner Caroline D. Ciraolo has been selected for inclusion on the 2020 Maryland Super Lawyers list as a “Top Rated Tax Attorney in Baltimore, MD.” Ciraolo was previously included on the Maryland Super Lawyers list from 2009 to
By Sharon L. McCarthy and Jay R. Nanavati For the Defense December 2019, Vol. 4, Issue 4 Every criminal defense attorney knows that being indicted is a life-changing event for a client. In many cases, white-collar clients have never even been issued a traffic ticket and often are
By Caroline Rule The CPA Journal November 2019 Edition Under Internal Revenue Code (IRC) section 7216 and its concomitant regulations, a tax preparer must obtain the consent of a taxpayer before disclosing or using the taxpayer’s tax return information when that consent is required. Section 7216
By Bryan C. Skarlatos and Stephen A. Josey Journal of Tax Practice and Procedure October – November 2019 Edition Tax law is famously complex – a constantly shifting maze of statutes, regulations, IRS publications, and case law. As such, the process of filing tax returns can be an
Course Description This course will explore the basics of sentencing in federal criminal cases, emerging developments in sentencing in FBAR matters, practice tips for preparing for a sentencing hearing, and how accountants can help attorneys achieve better sentencing results in white collar cases. View or
