Garrett L. Brodeur Archives - Page 4 of 4

Coffee, NFTs, And Noncompliance?

By Garrett L. Brodeur and Mahima Chaudhary Tax Notes Federal November 28, 2022 Abstract: In this article, Brodeur and Chaudhary examine Odyssey, a new blockchain-based rewards program from Starbucks, and its potential tax pitfalls for unwary customers. Digital assets are becoming mainstream, and commercial enterprises are racing to find new

Garrett L. Brodeur Speaks About Current Supreme Court Case, Bittner v. United States, At The ABA Tax Section Administrative Practice Committee November Meeting

Garrett L. Brodeur speaks about the current Supreme Court case, Bittner v. United States (No. 21-1195), at the ABA Tax Section Administrative Practice Committee’s Monthly Lunch Meeting on November 17, 2022. The presentation will focus on the oral arguments heard before the Court on the morning of November 2nd, 2022.

Garrett L. Brodeur Participates In A Panel Entitled “Exploring Tax Practice Settings With Alumni” For Students Of The Georgetown Law Center Tax LL.M. Program

Garrett L. Brodeur participates in a panel titled “Exploring Tax Practice Settings With Alumni” for students of the Georgetown Law Center Tax LL.M. Program on October 25, 2022. Panelists: Garrett L. Brodeur, Kostelanetz LLP Ballinger Doyle, Grant Thornton Camilah Gould-Bailey, Google Tax Saiya Savooji, KPMG Canada This panel was only

New Crypto Tax Question Foreshadows IRS Enforcement Priorities

By Garrett L. Brodeur Tax Notes Federal September 5, 2022 Abstract: In this article, Brodeur argues that recent changes to the Form 1040 cryptocurrency question highlight an area in which the IRS sees significant enforcement potential and foreshadow a continued shift in the agency’s priorities. In late July, the IRS

Old Dog, New Tricks? The New York FCA and Crypto-Tax Compliance

By Garrett L. Brodeur and David Taylor Tax Notes State July 25, 2022 Abstract: In this article, Brodeur and Taylor examine the New York Attorney General’s intention to use the state’s False Claims Act to ensure cryptocurrency tax compliance, which they argue raises important tax policy concerns and should serve

U.S. Supreme Court Agrees to Review Major FBAR Penalties Case

On June 21, 2022, the U.S. Supreme Court agreed to hear a major case regarding IRS penalties relating to Reports of Foreign Bank and Financial Accounts (FBARs). Kostelanetz & Fink represents the American College of Tax Counsel (the “College”), which filed an amicus brief in Alexandru Bittner v. United States

‘Flat Sum’ Settlements: An ‘End Run’ Around New York’s Reporting Requirements?

By Garrett L. Brodeur The CPA Journal, Tax Practice & Procedure Column March/April 2022 Issue In computing a state resident’s adjusted gross income for personal income tax purposes, New York, like many states, starts with the individual’s federal adjusted gross income and makes certain additions or subtractions to arrive at

The First-Time Abatement Policy—Harsh Realities And Strategic Considerations

By Garrett L. Brodeur ABA Tax Times May 2022 Issue First-Time Abatement The IRS implemented a first-time abatement (FTA) policy in 2001 to provide relief from penalties in a single year for failure to file, failure to pay, or failure to deposit under certain circumstances. The data suggest that the

K&F Files Amicus Brief Asking SCOTUS To Review Key FBAR Penalties Case

Kostelanetz & Fink served as counsel of record on behalf of the American College of Tax Counsel, which filed an amicus brief in the case of Alexandru Bittner v. United States on April 1, 2022. The College’s brief argued in support of the petition for a writ of certiorari seeking