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Tag: Megan L. Brackney

John Doe Summonses, Cryptocurrency, and the Taxpayer First Act

By Megan L. Brackney and Jas Singh Tax Notes State October 2021 Abstract: In this article, Brackney and Singh explore the effect of the Taxpayer First Act’s procedural requirement that John Doe summonses be “narrowly tailored to information that pertains to the failure (or potential failure)” to comply with tax

Megan L. Brackney Participates In A PLI Panel Entitled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules that Every Tax Advisor Should Know”

On November 11, 2021, Megan L. Brackney participates in a panel entitled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules that Every Tax Advisor Should Know” for “Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2021” hosted by the Practising Law Institute (PLI). Description: “Tax

Megan L. Brackney Presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” For Lawline

On December 3, 2021, Megan L. Brackney presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” for Lawline. “Reasonable cause” is a defense to most penalties in the Internal Revenue Code. This program discusses how “reasonable cause” is defined in various contexts, including delinquency penalties, accuracy penalties,