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,
You could easily be forgiven for not knowing the current state of the Corporate Transparency Act (“CTA”) following the Fifth Circuit’s holiday flip-flop…or the Supreme Court subsequently weighing in…or Congress’s umpteenth attempt to push off the law’s effective date…or the recent flurry of FinCEN press releases. But the most important
Kostelanetz attorneys Caroline Ciraolo, Melissa Wiley, and Heather Fincher will speak on various panels at the ABA Tax Section’s 25th Annual U.S. and Europe Tax Practice Trends Conference, of which Kostelanetz is a proud sponsor. The U.S. and Europe Tax Practice Trends Conference focuses on international tax compliance, international tax
Law360 recently highlighted the news that Melissa Wiley joined Kostelanetz LLP as a partner, bringing with her more than 20 years of experience in representing corporate, institutional, and individual clients in all stages of civil tax controversy matters. Melissa spoke to Law360 and told reporter David Hansen that she joined
