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 watching new tax bills passed by Congress and how they might affect both tax planning and tax controversy in 2026. One of Melissa’s foremost concerns has been advising clients on how the administrative side of tax enforcement has been changing, given the significant cuts to IRS staff and the potential for additional budget cuts to the agency.
Melissa noted that Kostelanetz is also acquiring new clients who have come under increased scrutiny during the Trump administration. “A big part of the clientele we’ve been working with more recently have been [tax] exempt organizations, who are obviously concerned with making sure that they are fully in compliance with their obligations, and being prepared to face any inquiries that may arise in their arena,” Melissa stated.
You can watch the video here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.
