Kostelanetz attorneys Megan L. Brackney, Victor Suthammanont, and Gray Proctor co-wrote an article for Tax Notes Procedurally Taxing blog titled “Does Due Process Require More Than Refund Jurisdiction Over Tax Promoter Penalties?” In the article, they discuss tax shelter promoter penalties under §6700 and how the imposition of promoter penalties
Kostelanetz counsel Gray Proctor will present during the International Fiscal Association (IFA) North America Trilateral Current Developments Webinar on July 23, 2025. The webinar runs from 4 p.m. to 6 p.m. Eastern time. Continuing education credits are offered for attendance. The webinar will address tax-related developments in North American trade
Law360 quoted Gray Proctor in a recent article reviewing the top federal tax cases of 2025 so far. Gray discusses Commissioner v. Zuch, a case in which a divorced woman challenged the nearly $28,000 in taxes the IRS insisted she owed. The IRS satisfied the amounts due from tax refunds
Gray Proctor was quoted in a series of Tax Notes articles covering the emerging split of authority on which court has jurisdiction to hear challenges to presidential authority to levy tariffs under the International Emergency Economic Powers Act (“IEEPA”). On May 28, 2025, the U.S. Court of International Trade (CIT)
Kostelanetz counsel Gray Proctor wrote an article for the Florida Bar Journal titled “Twelve Angry Taxpayers: Why the Constitution Might Guarantee a Jury Trial for Accuracy and Fraud Penalties in Tax Cases after SEC v. Jarkesy.” Gray examines the U.S. Supreme Court’s June 2024 decision in SEC v. Jarkesy, et al.,
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.
Gray Proctor was quoted in a Tax Notes article titled “Constitutional Challenge Could Roll Back Trump’s Tariffs.” The article addresses the April 3, 2025, complaint filed in the U.S. District Court for the Northern District of Florida against President Trump’s use of the International Emergency Economic Powers Act (IEEPA) to
Kostelanetz counsel Gray Proctor presents a CLE session for myLaw titled “Tax Relief Tactics: Mastering IRS Penalties, Fines, and Interest Abatement.” Gray’s session, titled “Penalty Defense: Reasonable Cause + A Few More,” is the second half of the two-part CLE series co-sponsored by myLaw and the Federal Bar Association. The
Gray Proctor took up the role of judge for the National Tax Moot Court Competition from March 6-8, 2025 at Stetson University in St. Petersburg, Florida, lending his knowledge and experience to the next generation of tax controversy practitioners. Gray’s service as a judge is the latest in a long
Gray Proctor took up the role of judge for the National Tax Moot Court Competition from March 6-8, 2025 at Stetson University in St. Petersburg, Florida, lending his knowledge and experience to the next generation of tax controversy practitioners. Gray’s service as a judge is the latest in a long
