Karen Kelly and Melissa Wiley co-wrote a Bloomberg Law article titled “IRS Vow to Amp Up Audits Puts Tax-Exempt Entities in Crosshairs.” In the article, Karen and Melissa explain the possible changes in tax enforcement of exempt organizations after President Trump’s September memorandum ordering the IRS commissioner to “take action
Melissa Wiley was quoted in a Thomson Reuters Checkpoint article titled “Inside Tax-Exempt Status Audits, Revocation Challenges.” The article discusses emerging trends in tax-exempt organization enforcement, as discussed by Melissa and others during a panel at the American Bar Association (ABA) Virtual Fall Tax Conference. According to the panelists, the
Melissa Wiley appeared on Becker Accounting’s podcast, Tax News Now, “Mastering IRS Challenges: Strategies for Advocacy, Tools, and Communication.” The episode is hosted by Mark Gallegos, Tax Partner at Porte Brown. In the episode, Melissa and Mark share their insights on contemporary tax topics and the uncertainties that tax professionals
Melissa Wiley discussed her observations on the latest developments in tax enforcement trends for 2025, following the NYU Tax Controversy Forum earlier this summer. Melissa noted that the first half of 2025 was undeniably different when it comes to tax enforcement and tax policy. The Kostelanetz team has been closely
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
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
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
