On April 5, 2023, the IRS announced the final entries to its annual Dirty Dozen list for 2023, sounding the alarm about various schemes and potentially abusive transactions that target taxpayers and businesses all year round, but particularly during tax season. The list warns of swindles through electronic communication, like
Caroline D. Ciraolo participates in a panel titled “Diversity, Equity, and Inclusion in the Workplace and the Impact of Implicit Bias: A Survey of Initiatives and Best Practices in the Legal Profession” at the American Bar Association’s 2023 May Tax Meeting in Washington, D.C., on May 5, 2023. This panel
On April 13, 2023, Kostelanetz and the Morehouse Spelman Pre-Law Society co-host a panel entitled “What’s Tax Got To Do With It? How the U.S. Tax System Impacts Racial Inequities.” Kostelanetz associate Abigail Burke moderates a Q+A to explore the rise of the U.S. tax system and its lasting impacts
On April 21, 2023, Megan L. Brackney leads a presentation titled “Ethical Standards for Return Positions – How Sure Do You Have to Be?” for the 20th Annual Tax Lawyering Workshop, an annual workshop in professional responsibility for tax lawyers hosted by New York Law School’s Graduate Tax Program in
On April 20, 2023, Caroline D. Ciraolo participates in a panel at the University of Baltimore School of Law hosted by the Business and Tax Law Association. She discusses the tax controversy practice area and how best to prepare for a career in this field.
On March 23, 2023, the IRS included improper fuel tax credit claims in its growing 2023 Dirty Dozen list of abusive tax scams. IR-2023-55. The fuel tax credit is reserved for off-highway businesses and farming use and is claimed by filing Form 4136, Credit for Federal Tax Paid on Fuels.
On March 20, 2023, the IRS named widespread claims promoting Employee Retention Credits (ERC) to ineligible employers as the first entry on its 2023 Dirty Dozen list. This announcement follows three warnings issued by the IRS over the past six months related to the ERC program. See Kostelanetz’s previous alert
The Federal Criminal Procedure Committee of the American College of Trial Lawyers, now chaired by Steptoe & Johnson partner Brian Heberlig, who succeeded Kostelanetz partner Sharon L. McCarthy in that role, has published a white paper proposing an amendment to Fed. R. Crim. P. 23(a) to eliminate the requirement that the government
