Kostelanetz partner Melissa Wiley writes in the CPA Journal about the expected fate of Treasury’s proposed regulations amending Circular 230. The proposed amendments to Circular 230, which sets standards for professionals who practice before the IRS, were published during the Biden administration just a month prior to President Trump’s inauguration.
Melissa Wiley was quoted in a Journal of Accountancy article titled “It’s No Joke: Being Nice Is Among This Attorney’s Top Ways To Deal With the IRS.” In the article, Melissa discusses her top three tactics for dealing with the IRS: deep knowledge of the Internal Revenue Manual (IRM), utilizing
Megan L. Brackney and Melissa Wiley will participate in an in-depth session on current tax penalty issues at the Advanced International Taxation Conference sponsored by the New York University (NYU) School of Professional Studies. The panel will be held July 18, 2025, from 3:15 p.m. to 4:30 p.m. Conference agenda
Tax-exempt organizations may be entering a new era of heightened scrutiny of their tax-exempt status. Michael Waalkes, Caroline D. Ciraolo, and Melissa Wiley co-authored a piece for Procedurally Taxing/Tax Notes discussing potential legal avenues through which an exempt organization might challenge its designation as an organization supporting terrorism and the
Kostelanetz partner Melissa Wiley will speak at the Western Region Captive Insurance Conference, which will be held from May 19 to 21, 2025, in Salt Lake City, UT. Melissa’s session — on Wednesday, May 21, from 10:20 to 11:00 a.m. — is titled “Misunderstandings about Risk Distribution.” In this session,
Caroline Ciraolo, Melissa Wiley, and Michael Waalkes will present a Kostelanetz webinar on April 24, 2025, addressing key issues that may arise in representing exempt organizations in tax examinations, administrative appeals, and litigation. The discussion will review potential grounds for denial of an application for, or suspension or revocation of
Melissa Wiley was quoted in a Thomson Reuters article titled “Oregon Plaintiffs Oppose ‘Stay’ in Corporate Transparency Act Case.” The article discusses the Trump administration’s push to pause litigation challenging the Corporate Transparency Act (CTA) and its beneficial ownership information reporting requirements, and the pushback coming from the plaintiffs in
For organizations facing the potential loss of their tax-exempt status, the procedures for challenging a proposed or actual revocation may seem overwhelmingly complex. While the underlying issues involved may be complicated, focusing on three key procedural considerations can help to clarify the path forward. Protest within 30 days. The law
Partner Melissa Wiley was quoted in a recent article for Tax Notes titled “Interim CTA Rule Shields Domestic Owners From Reporting Requirements.” The Corporate Transparency Act (CTA) was enacted by Congress in 2021 to provide law enforcement with greater insight into the ownership of domestic companies and certain foreign companies
Michael Waalkes and Melissa Wiley were cited in a recent Tax Notes column titled “Listed Transactions and the Trump Administration — What Happens Now?” Stephen J. Olsen, the faculty director of the Graduate Tax Program at Villanova University’s Charles Widger School of Law and a partner at Gawthrop Greenwood PC,
