When Ethics And The Art Lawyer Meet (CLE)
2023-11-10 11:00 - 12:15 (America/New_York)
Megan L. Brackney will participate in a panel titled “When Ethics And The Art Lawyer Meet” at the Appraisers Association of America’s 2023 Art Law Day Program on November 10th, 2023. The conference will be held both in-person and virtually. The events are hosted at the Benjamin Cardozo School of Law in New York, NY.
Panel Moderator:
Steve Schindler, Partner, Schindler Cohen & Hochman LLP
Panelists:
Megan L. Brackney, Partner, Kostelanetz LLP
Michael S. Ross, Principal, Law Office of Michael S. Ross

CLE Credit is available for in-person attendance.
Registration begins on August 30th, 2023. Please visit here for registration details. Please visit the program guide for more information.

When To Call A Lawyer Before You Need A Lawyer: Privilege, Practice And Procedure (CPE)
2023-11-13 16:20 - 17:35 (America/New_York)
Caroline D. Ciraolo will present “When to Call a Lawyer Before you Need a Lawyer: Privilege, Practice and Procedure” at the 2023 AICPA & CIMA National Tax & Sophisticated Tax Conference on November 13th, 2023. The conference will be held both in-person and virtually. The events are hosted at the Omni Shoreham Hotel in Washington, DC.
Event Description:
In representing clients in tax matters, it is critical that accountants and other tax professionals know what privileges may apply, when those privileges apply, who holds the privilege, how and when a privilege is invoked, the ramifications of invoking privilege, exceptions to a privilege, and the facts and circumstances that may waive a privilege. Because certain privileges are reserved to communications with or services rendered by lawyers, other tax professionals need to know when a client should be referred to counsel. This presentation will address these issues and provide practical, real-world examples and best practices.
CPE Credits are available for this event.
Registration for onsite and online attendance remains open. Please visit here for registration details. Please visit the program guide for more information.

Puerto Rico Tax Strategies: Acts 20/22/60 (CPE)
2023-11-14 15:15 - 16:00 (America/New_York)
Jay Nanavati presented “Puerto Rico Tax Strategies: Acts 20/22/60” at the 2023 AICPA & CIMA National Tax & Sophisticated Tax Conference on November 14th, 2023. The conference was held both in-person and virtually. The events were hosted at the Omni Shoreham Hotel in Washington, DC.
Event Description:
This session will dive into the top 10 things to know if your U.S. client moves, or is contemplating a move, to Puerto Rico.
Learning Objectives:

Identify and be able to apply the test for qualifying as a bona fide resident of Puerto Rico and the relevant income source rules.
Recall the context and current status of the IRS’ ongoing Puerto Rico-focused compliance campaign.

CPE Credits were available for this event.
Please visit here for program details. Please visit the program guide for more information.

Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know
2023-11-17 13:15 - 14:15 (America/Chicago)
Andrew M. Weiner will participate in a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” at the Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2023 Chicago Conference hosted by the Practising Law Institute on Nov. 15-17, 2023. The conference will be held both in-person and virtually.
Event Description:
This panel will focus on the various judicial doctrines and ethical issues that arise in the corporate tax planning process. After completing this session, participants will be able to:

Identify the ethical rules related to advising clients on corporate transactions, including standards derived from the Internal Revenue Code, Circular 230, the AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct
Avoid the ethical pitfalls that arise when providing tax opinions and recommending return positions
Respond to the IRS in an audit

Panelists:
Andrew M. Weiner, Counsel, Kostelanetz LLP, New York, NY
Bradley M. Seltzer, Partner, Holland & Knight, Santa Ana, CA
CLE Credit is available for this event.
Visit here for registration and event details.

Enforcement Trends: What’s Hot and What’s Not
2023-12-01 10:15 - 11:05 (America/New_York)
Megan L. Brackney will moderate a panel titled “Enforcement Trends: What’s Hot and What’s Not” at the 2023 IRS Representation Conference on December 1st, 2023. The conference will be held both in-person and virtually. The events are hosted at the Mohegan Sun Hotel & Casino, CT and by the Quinnipiac University School of Law in North Haven, CT.
Event Description:
Following the Covid pandemic and the programs instituted by Congress we are about to enter a new era of tax enforcement, including Employee Retention Credits, Payroll Tax Debts, and much more. Join our panelists for a discussion of the changing tax enforcement landscape as it relates to examinations, collection and criminal investigations.
Panel Moderator:
Megan Brackney, Esq., Kostelanetz LLP, New York, NY
Panelists:
Daniel Mayo, Esq., Withum, Smith & Brown, PC, Red Bank, NJ
Michelle F. Schwerin, CPA, JD, Capes, Sokol, Goodman & Sarachan, PC, St. Louis, MO
Barbara T. Kaplan, Esq., Greenberg Traurig LLP, New York, NY
Registration for in-person attendance has closed. Registration for webcast attendance remains open. Please visit here for registration details. Please visit the program guide for more information.

40th Annual National Institute on Criminal Tax Fraud and the 13th Annual National Institute on Tax Controversy
2023-12-07 - 2023-12-09
Kostelanetz attorneys will participate in a variety of panels and presentations at the 40th Annual National Institute on Criminal Tax Fraud and the 13th Annual National Institute on Tax Controversy in Las Vegas, NV on December 7-9, 2023.
Thursday, December 7, 2023
2:30 pm – 5:00 pm (PST): Michael Sardar presents on a panel titled “Criminal Tax Workshop.”
Description: The Criminal Tax Workshop will cover the “nuts and bolts” of a criminal tax investigation
through resolution. We will address strategies and techniques for handling sensitive civil
examinations and criminal investigations, and defending a criminal prosecution, including
relevant evidence, IRS Special Agent interviews of the taxpayer or preparer, representation of a
target, subject or witness in a criminal investigation, how to approach a Department of Justice
conference, procedural and trial issues that every criminal tax defense attorney should know,
when and how to argue tax loss issues, effective plea negotiations, and sentencing strategies.
Learning Objectives:
• When to anticipate a criminal referral
• Representing a client through the process and procedures of a criminal investigation
• Considering opportunities for advocacy at each stage of the investigation and preprosecution
• Understanding pre-trial and trial issues
• Taking advantage of strategic opportunities
Co-Moderators:

Michelle Feit Schwerin, Shareholder, Neill Schwerin Boxerman, P.C.
Justin Gelfand, Partner, Margulis Gelfand, LLC

Panelists:

Michael Sardar, Partner, Kostelanetz LLP
Caryn Finley, Assistant US Attorney
Elizabeth Hadden, Deputy Associate Chief Counsel, IRS Criminal Tax
Edward Robbins, Jr., Principal, Hochman Salkin Toscher Perez, P.C.
Richard Speier, Former Deputy Chief, IRS CI
Jeff Trevillion, Jr., Director, Crowe & Dunlevy, P.C.

Friday, December 8, 2023
10:30 am – 11:30 am (PST): Megan L. Brackney moderates a panel titled “Criminal Enforcement Priorities.”
Description: Hear a roundtable discussion of hot topics, recent decisions, and enforcement priorities in
criminal tax enforcement. The speakers are all current or former Internal Revenue Service or
Department of Justice leaders and prosecutors.
Learning Objectives:
• To provide information about IRS Criminal Investigation’s top enforcement priorities.
• To provide information about recent criminal tax cases.
• To provide an overview of areas of concern for the IRS, including Malta pension plans
and syndicated conservation easement transactions, and the IRS’s criminal enforcement
focus on these transactions.
• To discuss recent developments in the U.S. Sentencing Guidelines and how that might
impact the work of CI.
Moderator: Megan L. Brackney, Partner, Kostelanetz LLP
Panelists:

Guy Ficco, Deputy Chief, IRS Criminal Investigation
Richard T. Lunger, Deputy Division Counsel (Criminal Tax), Office of Chief Counsel, IRS
Rod J. Rosenstein, Partner, King & Spalding LLP

11:30 am – 12:30 pm (PST): Bryan C. Skarlatos moderates a panel titled “When You Know Something That The Government Does Not: Ethical Considerations In Keeping Your Civil Case From Going Criminal.”
Moderator: Bryan C. Skarlatos, Partner, Kostelanetz LLP
Panelists:

Jeffery Neiman, Partner, Marcus Neiman & Rashbaum LLP
Josh Ungerman, Partner, Meadows, Collier, Reed, Cousins, Crouch & Ungerman LLP
Zhanna Ziering, Member, Moore Tax Law Group LLC

2:45 pm – 3:45 pm (PST): Don Fort co-moderates a panel titled “Tax Enforcement Across Generations: Senior IRS Special Agents In Dialogue With Those Who Follow In Their Footsteps.”
Description: Understand how tax enforcement strategies, agent capabilities, and prosecuted cases have
evolved over 20 years through a dialogue between senior and new IRS special agents. Recognize
how the proliferation of digital data and analytical tools has impacted evidence gathering and
prosecutions. Appreciate how the IRS has adapted techniques to uncover complex global tax
avoidance. Gain insight on current enforcement priorities, challenges, and knowledge sharing
from direct experiences of senior and new special agents.
Learning Objectives:
• Gain perspective on how tax enforcement strategies have evolved over the past 20 years
based on insights from senior and new IRS agents.
• Understand how the proliferation of digital evidence has impacted IRS special agents’
investigative approaches and techniques.
• Recognize the value of knowledge sharing between senior and new IRS special agents to
enhance overall enforcement capabilities.
Co-Moderators:

Don Fort, Director of Investigations, Kostelanetz LLP
Frank Agostino, President, Agostino & Associates PC

Panelists:

Panel of current and retired IRS Special Agents TBA

5:00 pm – 6:00 pm (PST): Caroline D. Ciraolo moderates a plenary session titled “How To Mentor Across Differences And Build A More Effective Tax Practice Through Diversity.”
Description: A recent McKinsey & Company study found that companies with diverse executives were 36%
more likely to report above-average profits. Moreover, diversity, equity, and inclusion in law
firms lead to increased critical thinking and advocacy skills, attract larger clients, and spurs
economic growth. Nonetheless, there has been a historical lack of diversity in tax practices
across the country. Recognizing this gap, tax professionals are striving to diversify their
organizations, and while there are methods – often financially driven – to recruit diverse
professionals, retaining those same professionals and building the next generation of diverse
leaders can be a challenge. The panelists will discuss how they and their respective organizations
are mentoring across differences to recruit, retain, and promote diverse practitioners and, in
doing so, build a more effective tax practice.
Learning Objectives:
• Understanding the benefits of diversity in the legal profession
• Understanding various types of diversity in the legal profession and obstacles faced by
diverse practitioners
• Identifying ways to cultivate sponsorships and mentorships for diverse practitioners
• Identifying ways to structure training and education on interrupting implicit bias and
other roadblocks
• Identifying ways to obtain and respond to meaningful feedback on DEI efforts
Moderator: Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:

David Farhat, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Carlos Ortiz, Partner, BakerHostetler LLP
Melissa Wiley, Partner, Lowenstein Sandler LLP

Click here to register and for more information.

2024 D.C. Bar Tax Conference: "Partnership Taxation/ Tax Controversy: BBA Partnership Audits in a Post-IRA World"
2024-01-10 14:15 - 15:30 (America/New_York)
Kostelanetz counsel Andrew Weiner will participate in the 2024 D.C. Bar Tax Conference on the panel entitled “Partnership Taxation/ Tax Controversy: BBA Partnership Audits in a Post-IRA World” on January 10, 2024.
Date and Time:
Wednesday, January 10, 2024, 2:15 pm – 3:30 pm (Eastern)
Description:
The IRS is using the significant funding it received under the Inflation Reduction Act of 2021 to increase audits of wealthy individuals and large businesses, including partnerships. Panelists will discuss what taxpayers and practitioners can expect under the BBA partnership audit regime and provide tips for navigating this brave new world.
Speakers:
•Rochelle Hodes, Principal, Crowe LLP
•Mary Slonina, Managing Director, KPMG LLP
•Andy Weiner, Counsel, Kostelanetz LLP
•Clifford Scherwinski, Director, Pass-Through Entities Practice Area, Large Business & International, Internal Revenue Service
•Jennifer Black, Senior Counsel, Internal Revenue Service
Click here for more information.

Tax Litigation Update Including Recent Decisions And Their Impact On Corporate And Individual Taxpayers
2024-01-11 10:30 - 11:45 (America/New_York)
Caroline Ciraolo will speak in a panel titled “Tax Litigation Update Including Recent Decisions and Their Impact on Corporate and Individual Taxpayers” at the 2024 D.C. Bar Annual Tax Conference on January 11, 2024. The conference will take place at D.C. Bar headquarters with a virtual option.
Event Description:
Leading tax practitioners will discuss recent tax litigation decisions, and the impact of these decisions on individual and corporate clients in the tax litigation space. Kostelanetz LLP Partner Caroline D. Ciraolo will be contributing to the discussion.
Hosted by the Tax Community at the 2024 D.C. Bar Annual Tax Conference.
Moderator:
Michael Desmond, Partner, Gibson, Dunn & Crutcher LLP
Panelists:
• Caroline Ciraolo, Partner, Kostelanetz LLP and Adjunct Professor of Law, The Georgetown University Law Center
• Andrew Strelka, Counsel, Latham & Watkins, LLP
• Lindsay L. Clayton, Assistant Chief, Tax Division, U.S. Department of Justice
• Justin L. Campolieta, Special Trial Attorney (Senior Level), IRS Office of Chief Counsel, Strategic Litigation
Visit here for registration. Visit here for event details.

Navigating Between Tax Litigation And Other Dispute Resolution Mechanisms
2024-01-16 16:15 - 17:15 (America/New_York)
Caroline Ciraolo will speak in a panel titled “Navigating Between Tax Litigation And Other Dispute Resolution Mechanisms” at the 13th Annual London Finance and Capital Markets Conference on January 16, 2024. The conference is hosted by the International Bar Association at One Great George Street, London, England.
Event Description:
This event will cover the following subjects:

An assessment of the reliability of the domestic tax litigation
The impact of criminal tax exposure on the civil case
Group policy relating to tax disputes
Are mutual agreement procedures (MAPs) and arbitration always viable alternatives?
Which tax issues generate most disputes in addition to transfer pricing?
Pro and cons of tax settlements including creditability of the settled tax in the home state

Chair:
Guglielmo Maisto, Maisto & Associates, Milan, Italy
Panelists:
Ramona Azzopardi, WH Partners, Ta Xbiex, Malta
Caroline Ciraolo, Kostelanetz LLP, Washington, DC, USA
Michel Collet, CMS Francis Lefebvre Avocats, Neuilly-sur-Siene, France
Gregory Price, Macfarlanes LLP, London, England
Sonja Schiller, Google, Seattle, Washington, USA
Visit here for registration. Visit here for event details.

American Bar Association Tax Section 2024 Midyear Tax Meeting
2024-01-18 - 2024-01-20
Kostelanetz attorneys will participate in a variety of panels and presentations at the American Bar Association Tax Section’s 2024 Midyear Tax Meeting in San Francisco, CA on January 18-20, 2024.
Thursday, January 18, 2024
1:30 PM – 2:30 PM (PST): Andrew Weiner participates in a panel titled “Equitable Tolling and Tax Collections.”
Description: This panel will focus on equitable tolling and how it applies to requests for collection due process hearings and in the Tax Court.
Moderator:
Goldburn P. Maynard, Jr., Loretta Argrett Fellow, Assistant Professor, Indiana University, Kelley School of Business
Panelists:
Andrew Weiner, Counsel, Kostelanetz LLP
Jonathan Kalinski, Shareholder, Hochman, Salkin, Toscher, Perez P.C.
Christopher Jones, Senior Technician Reviewer, Procedure & Administration (Branch 4), IRS Office of Chief Counsel
2:00 pm – 3:00 pm (PST): Michael Waalkes participates in a panel titled “Employee Retention Credits: Overview and Audit Risks”
Description: This panel will provide an overview of the background and evolution of the “employee retention credits,” first introduced with the CARES Act. Panelists will address recent IRS announcements acknowledging potentially fraudulent employee retention credit schemes and erroneous claims for such refunds, and the impact of heightened audit risks for companies, including in M&A transactions.
Panelists:
Michael Waalkes, Associate, Kostelanetz LLP
Greg A. Chriss, PwC U.S. Tax LLP
Jimmy B. Franco, Indirect Tax Manager, Ernst & Young LLP
Andrew L. Gradman, Partner, Falcon Rappaport & Berkman LLP
Rami M. Khoury, Associate, Taylor Nelson Amitrano LLP
6:00 PM – 7:30 PM (PST): Michael Waalkes participates in a panel titled “Careers in Tax.”
Description: This panel will open a discussion between current practitioners in the tax law space to provide information for L.L.M. or J.D. students seeking a career in tax.
Moderator:
Janelle N. Darnell, Associate, McGuireWoods LLP
Panelists:
Michael Waalkes, Associate, Kostelanetz LLP
Marc D. Nickel, Associate, McGuireWoods LLP
Sean Silva, M&A Tax Sr. Manager, KPMG LLP
Lany L. Villalobos, Associate, Kirkland & Ellis LLP
Friday, January 19, 2024
4:00 PM – 4:55 PM (PST): Andrew Weiner participates in a panel titled “Defining Refund Litigation When the Refund Claim is Filed.”
Description: Refund litigation is likely to increase as the IRS summarily denies refund claims through its Service Centers or plainly refuses to process other types of refund claims, such as those involving the employee retention credit. The scope of the refund litigation is defined when the refund claim is administratively filed with the IRS. The panelists will discuss best practices for filing administrative refund claims, including how to navigate: statutes of limitation considerations; the specificity requirements; the doctrine of variance; protective claims for refund; and more.
Moderator:
Garrett L. Brodeur, Associate, Skadden, Arps, Slate, Meagher & Flom LLP
Panelists:
Andrew Weiner, Counsel, Kostelanetz LLP
Pamela Grewal, Managing Director, Andersen
Christopher Jones, Senior Technician Reviewer, Procedure & Administration (Branch 4), IRS Office of Chief Counsel
Saturday, January 20, 2024
9:30 AM – 10:30 AM (PST): Maxwell Brown participates in a panel titled “Strategical Issues in the Evolving ERC Area.”
Description: Panel will discuss the moratorium and strategical issues taxpayers should consider moving forward in an uncertain enforcement environment.
Moderator:
Mary Wood, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP
Panelists:
Maxwell Brown, Associate, Kostelanetz LLP
Tony Box, Partner, Gray Reed
Visit here for registration, and here for event details.

Where In The World...? Recent Updates In International Information Return Caselaw And Practice
2024-01-24 12:30 - 13:30 (America/New_York)
Heather Fincher will participate in a panel titled “Where in the World…? Recent Updates in International Information Return Caselaw and Practice” hosted by the D.C. Bar on January 24, 2024. The conference will be held virtually.
Event Description:
Tax controversy professionals – including the current National Taxpayer Advocate – have been bemoaning the complex filing requirements and onerous penalties associated with international information return penalties for years. No longer limited to the notorious FBAR, since before COVID, the IRS has been cracking down on international information reporting forms such as Forms 5471, 5472, 3520, and 3520-A. Appeals has been overrun with cases challenging international information return penalties on the grounds of reasonable cause. This past year, it was the courts’ turn to chime in.
This panel will explore the recent string of international information reporting cases (including Fahry, Aroeste, and Bittner) and discuss their implications for the future. Attendees are encouraged to come with their own war stories, tips, tricks and questions!
Pre-registration for this program is required. As always, please feel free to share this invitation with colleagues. D.C. Bar membership is not required to attend. Non-members will need to create a profile to register and access the content.
Sponsored by: Tax Audits and Litigation Committee of the D.C. Bar Taxation Community
Speakers:
Heather Fincher, Associate, Kostelanetz LLP
Pedro Corona de la Fuente, Partner, Procopio, Cory, Hargreaves & Savitch LLP
Victor Jaramillo, Member, Caplin & Drysdale, Chartered
Visit here for registration and event details.

Industry Development Series: Financial Crime Enforcement Across Borders
2024-02-22 08:30 - 17:00 (America/New_York)
On February 22, 2024, Kostelanetz LLP, AlixPartners, and the Bahamas Financial Services Board will host a seminar on “Financial Crime Enforcement Across Borders” for financial industry professionals in Nassau, Bahamas. Caroline D. Ciraolo and Jay R. Nanavati will be featured speakers.
Panel topics will include:

Bahamas Regulatory Update
Cross-Border Criminal Tax Update
AML & OFAC/Sanctions Enforcement Update
The DOJ’s Emphasis on Individual Liability for Corporate Crime
Developing and Implementing an Effective Risk Management Program
Combatting Financial Crime in the Digital Assets Fintech Space

Click here for more information and to register.

Federal Bar Association 2024 Tax Law Conference (CLE/CPE)
2024-03-01 08:00 - 2024-03-05 17:00 (America/New_York)
Join the Section on Taxation for the 48th Annual Tax Law Conference. This three-day program will offer the same great content in-person and online. Programming will be held in-person on Friday, March 1 and virtually from Monday, March 4 – Tuesday, March 5. Programming will include a keynote luncheon address and awards reception for the prestigious Kenneth H. Liles Award for Distinguished Service to an eminent tax practitioner. Ethics, CLE, and CPE credit will be available.
Friday, March 1, 2024
4:00 PM – 5:00 P.M. (EST): Megan L. Brackney participates in a panel titled “Multijurisdictional Ethics Issues – Working in Multiple Jurisdictions – Some Things You May Not Think About May Hurt.”
Description: Practitioners who represent foreign (and domestic) clients face problems that not only raise ethics issues (like practicing in more than one jurisdiction – e.g., license issues, language issues, as well as knowledge of other jurisdictions), but importantly may also involve them and their clients in a number of reporting requirements and even scrutiny under federal money laundering and other statutes that impose criminal liability. These situations require thought about due diligence on accepting clients from other jurisdictions who may have needs or motives besides having a house in your state – tax evasion, reporting of income and assets, etc. This panel will discuss matters you really need to consider and actions you need to take to represent clients with more complex investments and businesses.
Moderator:
Fred Murray, Special Counsel, IRS, U.S. Department of the Treasury
Panelists:
Megan L. Brackney, Partner, Kostelanetz LLP
Matt Cooper, Managing Director, Tax Controversy Services, Deloitte Tax LLP
Emily Lesniak, Senior Level Counsel, Procedure and Administration, IRS, U.S. Department of the Treasury
Monday, March 4, 2024
12:30 PM – 1:30 PM (EST): Michael Sardar moderates a panel titled “The Employee Retention Credit Rewind: Evaluating ERC Claims and Determining the Right Path Forward.”
Description: The Employee Retention Credit (“ERC”) is a pandemic-era program that allowed taxpayers who suffered a pandemic-related business interruption to claim a tax credit tied to the number of employees employed by the business. Only businesses that met certain qualification guidelines were entitled to claim benefits under the ERC. In the midst of the pandemic-driven rush to distribute funds to taxpayers, some taxpayers made ERC claims that did not meet Congress’ qualification criteria. The Service has stepped-up enforcement efforts with respect to nonqualifying claims by auditing taxpayer ERC claims, investigating tax advisors and ERC consulting companies, and taking other enforcement action. The IRS has also paused processing new ERC claims, instituted a withdrawal program that would allow certain taxpayers to withdraw nonqualifying claims, and announced a voluntary disclosure program to allow taxpayers to return inappropriately claimed ERC funds.
Moderator:
Michael Sardar, Partner, Kostelanetz LLP
Panelists:
Melissa Henkel, Branch Chief, Office of Chief Counsel, IRS, U.S. Department of the Treasury
Starling Marshall, Partner, Crowell & Moring LLP
John McInelly, Executive Lead, Employee Retention Credit, IRS, U.S. Department of the Treasury
Daniel Strickland, Senior Counsel, Holland & Knight
2:00 PM – 3:00 PM (EST): Caroline D. Ciraolo moderates a panel titled “Defending Malta Pension Plans – Lessons Learned and What Lays Ahead….”
Description: In July 2021, the IRS added Malta pension plans (MPPs) to its “Dirty Dozen” list as a “potentially abusive” transaction, explaining that some “U.S. citizens and residents are relying on an interpretation of the U.S.‐Malta Income Tax Treaty (Treaty) to take the position that they may contribute appreciated property tax free to certain Maltese pension plans and that there are also no tax consequences when the plan sells the assets and distributes proceeds to the U.S. taxpayer. In December 2021, the IRS announced a Competent Authority Arrangement between the U.S. and Malta stating the mutual understanding that “pension fund” for purposes of the Treaty does not include a plan that allows participants to contribute property other than cash or does not limit contributions based on a taxpayer’s employment or self-employment income. On June 7, 2023, the IRS proposed making the MPPs a listed transaction, and later that month, IRS Criminal Investigation issued numerous summonses to individuals and entities involved in MPPs and later confirmed a joint investigation with IRS Large Business & International. Practitioners representing MPP clients have addressed myriad issues including the scope and impact of joint investigations, the validity of summonses, treaty interpretations, applicable statutes of limitations, privileges and work product doctrine, and conflicts of interest. This panel will review those issues, discuss lessons learned and recent developments, and what may lay ahead as the government continues to pursue its parallel investigations.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Tom Cullinan, Shareholder, Chamberlain, Hrdlicka, White, Williams & Aughtry
Kathy Enstrom, Director of Investigations, Moore Tax Law Group LLC
Daniel Price, Managing Member, Law Offices of Daniel N. Price, PLLC
Tuesday, March 5, 2024
2:00 PM – 3:00 PM: Caroline D. Ciraolo moderates a panel titled “We Live in Interesting Times – The Latest in Criminal Tax Investigations and Sentencings.”
Description: IRS Criminal Investigation and its partners within the Department of Justice have been hard at work pursuing individuals and entities believed to have engaged in willful tax violations. Recent criminal tax investigations involve syndicated conservation easements, Malta pension plans, international structures and accounts, cryptocurrency schemes, employment tax violations, pandemic-related fraud, and other high priority areas of enforcement. Many of these investigations involve complex and emerging issues, including the use of filter teams, acquisition and use of foreign based evidence, and constitutional challenges. At the other end of the lifecycle of a criminal tax case, defense counsel and prosecutors are addressing new developments in sentencings, including the consideration of intended tax loss and acquitted conduct, the Zero-Point Offender adjustment, the corresponding impact of role adjustments, and a renewed push to consider non-custodial sentences. Panelists will review these important issues, discuss recent developments, and offer best practices.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Sandra Brown, Principal, Hochman Salkin Toscher Perez P.C.
Eric Hylton, Director of Investigations, ZMF Law
Jeffrey Neiman, Partner, Marcus Neiman & Rashbaum LLP
Click here for more information and to register.

52nd Annual Conference Of The USA Branch Of The International Fiscal Association
2024-03-21 - 2024-03-22
The event includes two full days, Thursday and Friday, of practical sessions on international tax topics, with eminent speakers joining from private practice, industry, and government. The event will also include two luncheons, a networking cocktail reception, and a banquet.
The key takeaways for the participants from the program will be:
1. Updates on tax technical aspects of recent changes in the U.S. tax rules (e.g., Foreign Tax Credits, Alternative Minimum Tax, etc.).
2. Updates on U.S. and Global Tax Policy changes.
3. Practical insights on tax modelling and planning for clients and employers.
Thursday, March 21, 2024
11:30 AM – 12:30 P.M. (EST): Megan L. Brackney participates in a panel titled “Penalties in International Tax Practice – An Update.”
Moderator:
Melissa Wiley, Lowenstein Sandler LLP
Panelists:
Megan L. Brackney, Kostelanetz LLP
Victor Jaramillo, Caplin & Drysdale
Larry Sannicandro, McCarter & English, LLP
CLE credit is offered for this event.
Friday, March 22, 2024
12:45 PM – 1:45 PM (EST): Caroline D. Ciraolo moderates a panel titled “Ethics in International Taxation.”
Moderator:
Caroline D. Ciraolo, Kostelanetz LLP
Click here for more information and to register.

2024 ABA May Tax Meeting
2024-05-04 - 2024-05-06
The upcoming 2024 ABA May Tax Meeting is the premier event for lawyers interested in all aspects of tax law. Among a variety of panels, forums, and discussions, program offerings include a Women in Tax Forum sponsored by Kostelanetz LLP and a panel on the importance of interview notes in criminal matters featuring Daniel C. Davidson.
Friday, May 3, 2024
8:30 AM – 9:45 AM (EST): Women in Tax Forum (Non-CLE)
Description: The Women in Tax Forum Tea is going live at the May Meeting! Join us as we sit down and connect with female tax judges. They will share their stories of success, the challenges they faced, and advice they have for other women in tax. A light breakfast and tea will be provided.
Panelists:

Judge Tamara W. Ashford, United States Tax Court
Judge Wendy S. Tien, Minnesota Tax Court
Judge Courtney S. Jones, United States Tax Court
Judge Mala Sundar, New Jersey Tax Court (Invited)

Sponsored by Kostelanetz LLP.
Saturday, May 4, 2024
10:30 AM – 12:00 PM (EST): Daniel C. Davidson participates in a panel titled, “The Importance Of Interview Notes In Criminal Matters, From Investigation Through Sentencing [CLE].”
Description: This panel is a part of the 2024 May Tax Meeting hosted by the American Bar Association. Notes of interviews conducted by government agents play a critical role in criminal matters, including tax cases. Panelists will discuss defense strategies related to these notes, from the investigatory stage through indictment, plea or trial, and sentencing. The panel will explore means of obtaining government agent notes through negotiation and motion practice. Recent federal District Court cases that involved litigation over government agent notes will be discussed.
Learning Objectives: After attending the session, participants will be able to:
1. Understand the different circumstances in which government agents create notes of interviews, including informal notes, formal memoranda, and different agencies’ procedures for notetaking.
2. Discuss the best practices for taking notes during a client’s interview with the government.
3. Discuss strategies for obtaining government agent notes during criminal litigation.
4. Understand the importance of learning the particular discovery procedures and policies that exist in different jurisdictions.
5. Learn about Federal Rule of Criminal Procedure 5(f), enacted in 2020, which expands judicial oversight of the government’s discovery obligations under Brady v. Maryland and its progeny.
Moderator:

Sandra Brown, Principal, Hochman Salkin Toscher Perez P.C.

Panelists:

Daniel C. Davidson, Associate, Kostelanetz LLP
Michael P. Kelly, Partner, Akerman LLP
Sara Kropf, Co-Founder, Kropf Moseley PC

Click here for registration and program details.
CLE Credit is available for this event.

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2024 New York City (CLE)
2024-05-07 - 2024-05-09
This three-day program, hosted by the Practicing Law Institute in New York, NY, is designed to ensure all attendees – from beginners to experts – will benefit. The first two days will present a logical and comprehensive study of the framework and intricacies of Subchapter K. The third day will focus on timely advanced and specialized topics, such as the new partnership audit rules and international joint venture issues.
After completing this three day program, participants will be able to:
1. Identify the planning issues that arise when considering the use of a partnership for business or investment.
2. Draft and review partnership allocation provisions in both allocation and distribution-driven agreements.
3. Calculate outside basis.
4. Issue spot and structure partnership debt workouts and restructuring transactions.
5. Draft partnership agreements and disclosure documents in the post-TEFRA world.
6. Understand recurring tax issues in industries that often use partnerships, such as real estate and investment funds.
May 9, 2024
8:30 A.M. – 9:30 A.M. (EDT): Megan L. Brackney participates in a panel titled, “New Partnership Audit Rules.”
Panelists:

Megan L. Brackney, Partner, Kostelanetz LLP
Kate Kraus, Partner, Allen Matkins
Jennifer M. Black (Invited), Senior Counsel, Office of the Associate Chief Counsel (Procedure & Administration), Internal Revenue Service

4:15 P.M. – 5:15 P.M. (EDT): Bryan C. Skarlatos participates in a panel titled, “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know.”
Panelists:

Bryan C. Skarlatos, Partner, Kostelanetz LLP
S. Starling Marshall, Partner, Crowell & Moring LLP

Click here for registration and program details.
CLE Credit in Ethics is available for this event.

16th Annual U.S. And Latin America Tax Practice Trends
2024-06-12 - 2024-06-14
The 16th Annual U.S. and Latin America Tax Practice Trends conference will take place at the Mandarin Oriental, Miami, from June 12 – 14, 2024. Kostelanetz LLP is a proud sponsor of the event; several members of the firm will be present as attendees, moderators, and panel participants.
Wednesday, June 12, 2024
2:00 – 3:30pm: Heather Fincher will participate in a panel titled “HNW Clients: Transparency in the United States and Latin America” as part of the International Bar Assocation’s 16th Annual U.S. and Latin America Tax Practice Trends Conference. This panel will discuss the latest updates and practical experiences on tax transparency and CFCs and the impact of these regimes on Latin American private clients.
Co-Chairs:

Renata Emery, TozziniFreire Advogados, São Paulo
Robert H. Moore, Baker McKenzie, Miami, FL

Speakers:

Heather Fincher, Kostelanetz LLP, Washington, DC
Javier Otegui, Guyer & Regules, Montevideo
Carolina Rozo, Philippi Prietocarrizosa Ferrero DU & Uría, Bogotá
Humberto Sanches, Humberto Sanches e Associados, São Paulo

Friday, June 14, 2024
9:00 – 10:30am: Caroline D. Ciraolo will co-chair a panel titled, “Defending Multiple Fronts – The Prevalence, Perils, and Best Practices of Parallel Civil and Criminal Tax Enforcement Proceedings.”
Description: Governments around the world are prioritizing civil and criminal tax enforcement to identify and hold accountable individuals and entities intent on willfully violating tax laws, and to reduce the substantial Tax Gaps draining much-needed revenue. Tax authorities are using a wide range of domestic and international tools to gather information, documents, and evidence located within and outside their borders to investigate violations. Practitioners representing clients caught in these civil and criminal investigations need to identify the various stakeholders, navigate rules regarding data privacy, preservation, and protection, manage public relations, communicate with law enforcement and regulatory authorities, and negotiate with multiple jurisdictions. The panelists will present the current state of tax investigations in their respective jurisdictions and the perils of and best practices in parallel proceedings.
Co-Chairs:

Caroline D. Ciraolo, Kostelanetz LLP, Washington, DC
Alejandro Torres, Von Wobeser & Sierra, Mexico City

Speakers:

César C. Cermeño, Martínez Quintero Mendoza González Laguado & De La Rosa, Bogotá
Flávia Leardini, Mattos Filho, São Paulo
Jeffrey A. Neiman, Marcus Neiman Rashbaum & Pineiro LLP, Fort Lauderdale, FL
Luis Marcelo Núñez, PAGBAM Abogados, Buenos Aires
Charles “Chuck” Rettig, Chamberlain Hrdlicka, Houston, TX
Luis Suárez de Centi, Uría Menéndez, New York, NY

The conference will take place in the Mandarin Oriental Miami. Full conference details are available here.

59th Annual Southern Federal Tax Institute: Update on IRS Enforcement Efforts for Partnerships and High-Net-Worth Individuals
2024-10-23 13:15 - 14:15 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak at the 59th annual Southern Federal Tax Institute (SFTI) in Atlanta, GA. Bryan will join Matt Cooper of Deloitte Tax on a panel titled “Update on IRS Enforcement Efforts for Partnerships and High-Net-Worth Individuals.” This session, scheduled for Wednesday, October 23, from 1:15-2:15 PM, will provide insights into what practitioners can expect in 2025 as the IRS enhances enforcement efforts with increased staff and new goals aimed at targeting high-net-worth individuals and partnerships.
The Southern Federal Tax Institute is a key conference for practitioners who focus on complex federal tax issues, addressing recent developments in federal tax law. Attendees include tax attorneys, accountants, financial planners, and legal scholars, who participate in sessions covering topics such as Supreme Court cases affecting tax administration, international tax controversies, real estate taxation, and self-employment tax law.
The conference will take place at the Grand Hyatt Atlanta in Buckhead from October 21-25, 2024, with a virtual attendance option available via Zoom.
You can learn more about the conference and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

40th Annual UCLA Tax Controversy Conference
2024-10-24 08:30 - 18:00 (America/New_York)
Kostelanetz LLP partner Caroline Ciraolo will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel in Beverly Hills, California. Caroline will speak on, “The Investigation, Assertion, and Defense of Civil Fraud Penalties” from 11:10 am – 12 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Caroline Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner with Kostelanetz LLP and founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes.

Let’s Come to An Agreement – The Benefits and Pitfalls of Alternative Dispute Resolution of Tax Controversies
2024-10-24 14:10 - 15:10 (America/New_York)
Kostelanetz LLP counsel Dan Rosen will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel. Dan will speak on, “Let’s Come to An Agreement – The Benefits and Pitfalls of Alternative Dispute Resolution of Tax Controversies” from 2:10 pm – 3:10 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Daniel Rosen is of Counsel at Kostelanetz LLP. He is a veteran trial lawyer with over 24 years of experience in private practice and with the IRS Office of Chief Counsel

Superman’s Krypto – The IRS’s Focus on Civil and Criminal Enforcement of Cryptocurrency
2024-10-24 16:45 - 17:50 (America/New_York)
Kostelanetz LLP partner Jay Nanavati will participate in a panel discussion during UCLA’s 40th Annual Tax Controversy Conference on October 24, 2024, at the Beverly Hills Hotel. Jay will speak on, “Superman’s Krypto – The IRS’s Focus on Civil and Criminal Enforcement of Cryptocurrency” from 4:45 pm – 5:50 pm.
Kostelanetz LLP is a proud sponsor of the 40th Annual UCLA Extension’s Annual Tax Controversy Conference, the preeminent conference exclusively dedicated to tax controversy and tax litigation. This event provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. It is ideal for tax attorneys, accountants, CPAs, enrolled agents, financial advisors, and other tax professionals. Accounting, tax, and law students are also encouraged to attend.
You can learn more about the event and register here.
Jay Nanavati is a criminal tax defense attorney and a fellow of both the American College of Trial Lawyers and the American College of Tax Counsel. According to Chambers USA, which has ranked him nationally for the last seven years, Jay “is held in high regard for his strength in handling criminal tax matters . . .He is an excellent trial attorney, he’s very sophisticated. His judgment is excellent.”

83rd Annual NYU Institute on Federal Taxation - The Tax Advisor as Provider of Tax Insurance and Penalty Protection: Ethical Guardrails and Limits and Malpractice Risks
2024-10-24 17:15 - 18:55 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak on a key panel at the 83rd Institute on Federal Taxation, hosted by the NYU School of Professional Studies (SPS) from October 20-25, 2024, at The Westin New York at Times Square. Bryan will present on “The Tax Advisor as Provider of Tax Insurance and Penalty Protection: Ethical Guardrails and Limits and Malpractice Risks,” a session examining the role of tax advisors in providing guidance that can serve as insurance to help abate IRS penalties. The panel will explore ethical standards, limitations of tax opinions, and third-party tax insurance, taking place on Thursday, October 24th, from 5:15-6:55 PM.
Now in its 83rd year, the Institute focuses on high-level tax matters, including updates in tax administration, recent tax code changes, and expert analysis of topics such as trust and estate matters, tax controversy, executive compensation, and international taxation. Attendees will gain insights from practitioners and educators that could help them save their clients’ tax dollars and provide outstanding service.
Continuing education credit is available to attendees, and Kostelanetz LLP is a Silver sponsor of the event, with Bryan serving on the advisory board.
The Institute draws tax professionals from across the country, including attorneys, accountants, financial planners, and tax law specialists, making it one of the premier gatherings for federal tax expertise.
You can learn more about the event and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

UJA Federation of New York 55th Annual Sidney Kess New York Estate Tax and Financial Planning Conference
2024-10-30 16:00 - 17:00 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will host a key session at the 55th Annual Sidney Kess New York Estate, Tax, and Financial Planning Conference, organized by the UJA Federation of New York. Bryan’s session, titled “Real-Life Ethical Issues That Arise When Advising Clients Pre-2026,” will take place on the second day of the virtual event, Wednesday, October 30th at 4 PM EST. This session will address critical ethical considerations for practitioners handling gift taxes during year-end planning engagements for 2025 and beyond, particularly as key provisions of the 2018 Tax Cuts and Jobs Act are set to sunset. The session also offers an ethics credit.
The Sidney Kess Conference will be held virtually from October 29-30, 2024, allowing attendees from around the globe to participate. The conference covers a broad range of federal and New York state tax topics, including federal estate taxes, closely-held businesses, and updates to New York tax law. Attendees can earn up to 14 CPE, CFP, and CLE credits.
You can learn more about the conference and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2024 New York City
2024-11-01 13:15 - 14:15 (America/New_York)
Kostelanetz LLP partner Bryan C. Skarlatos will speak at the Practicing Law Institute’s (PLI) three-day program, Tax Strategies 2024, which focuses on complex corporate tax issues and transactions. Bryan will participate in a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” with S. Starling Marshall on Friday, November 1 at 1:15 PM EST. This session will cover the ethical challenges that corporate tax advisors face during the tax planning process, discussing critical judicial doctrines and standards such as Circular 230, AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct. Attendees will gain insights into how to navigate ethical pitfalls and avoid malpractice while providing tax opinions to corporate clients.
Tax Strategies 2024 is designed for tax professionals specializing in corporate transactions, including M&A, reorganizations, joint ventures, and cross-border activity. The conference will take place in New York City from October 30 to November 1, 2024, with additional sessions scheduled for Chicago and Los Angeles later in the year. The event includes in-depth discussions on the tax impacts of corporate transactions, tax controversy issues, and the role of financial instruments in litigation. Virtual participation options are available for both the New York and Chicago programs.
You can learn more about Tax Strategies 2024 and register here.
Bryan C. Skarlatos is a tax controversy attorney with over 30 years of experience. He has been recognized by Super Lawyers as one of New York’s Top 100 lawyers and was named “Lawyer of the Year” for New York tax litigation for 2025. In addition to serving on the advisory board of NYU’s Institute on Federal Taxation, Bryan is an adjunct professor at NYU School of Law. He also founded the annual New York University Tax Controversy Forum. He is frequently retained by individual and corporate clients, as well as foreign and state governments, to provide expert testimony on tax penalties.

2024 Hawaii Tax Institute
2024-11-03 - 2024-11-07
Kostelanetz partner Caroline Ciraolo and Director of Investigations Don Fort participated in multiple panels at the 61st annual Hawaii Tax Institute, the largest tax and wealth transfer conference in the U.S. that takes place in Waikiki Beach in Honolulu.
The comprehensive five-day conference covers several aspects of wealth transfers, tax administration, estate and tax planning, and tax controversy as they pertain to high-net-worth individuals. You can learn more about the Hawaii Tax Institute here.
Caroline and/or Don participated in the following:
Monday, November 4, 1:30 PM – 2:15 PM: “Is the Tide Turning? Current Developments Regarding International Information Return Penalties and Ethical Considerations”
Caroline spoke on this panel covering recent developments in the international tax space concerning the often onerous civil penalties taxpayers face for failure to report their interests in certain foreign entities, assets, accounts, and transactions.
Tuesday, November 5, 6:30 AM – 7:45 AM: “Early Bird Bonus Session: Tax Treaties for the Wealth Transfer Professional”
Caroline spoke at this early morning panel covering the complex and often misunderstood areas of wealth transfer tax planning, reporting obligations, and tax enforcement that apply to foreign and dual residents who may be eligible for reduced tax rates or tax avoidance under tax treaties.
Tuesday, November 5, 11:00 AM – 11:45 AM: “How the IRS Is Changing and What to Expect in the Future”
Caroline moderated this panel, and Don joined other former and current IRS leaders to speak on the technological, personnel, and administrative changes that have occurred and are anticipated under the Inflation Reduction Act.
Wednesday, November 6, 2:30 PM – 3:20 PM: “Conducting Financial Investigations from Both Sides of the Aisle”
Don spoke on this panel alongside other former and current IRS leaders on both the defense and prosecution perspectives of criminal tax investigations and prosecutions. The panel
included a deep dive into methodologies, strategies, and techniques in complex financial investigations, ethical issues, and legal frameworks involved.
Caroline, a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, focuses her practice on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, serving as a neutral in alternative dispute resolutions, providing expert consultations and testimony, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions.
Don is the Director of Investigations at Kostelanetz LLP and the former Chief of the Internal Revenue Service’s Criminal Investigation Division. Having spent nearly 30 years in law enforcement for the federal government, Don has deep expertise in financial crimes and has an extensive network of connections both within the government and in private industry.

"Winning Business in New York" panel during City & State New York’s Government Procurement Conference
2024-11-14 10:45 - 11:40 (America/New_York)
On November 14th, 2024, Usman Mohammad will be speaking on a panel titled, “Winning Business in New York,” during City & State New York’s Government Procurement Conference: Optimizing Costs, Mitigating Risks, & Enabling Business Growth. The Government Procurement Conference will foster business partnerships between the city and state level government, prime contractors, and small, minority, service-disabled veteran-owned, veteran-owned, and women-owned businesses.
Panel Description:
This panel offers a detailed discussion about the New York procurement process and finding ways to succeed. What are the most effective strategies addressing challenges including the possibility of an economic downturn, methods to winning the bidding process, and making sense of various kinds of RFPs, plus you will hear what NY government entities want from potential contractors.
Moderator:

Carlo Scissura, President, New York Building Congress

Panelists:

Usman Mohammad, Counsel, Kostelanetz LLP
Roman Gofman, Deputy Commissioner, NYC Office of Citywide Procurement
Lisette Camilo, Chief Administrative Officer, Metropolitan Transit Authority
Marc Hiller, General Counsel and Director of Procurement Services, Ostroff Associates, Inc.

Additional information on the event, including registration, is available here.

ABA 2024 Criminal Tax Fraud and Tax Controversy Conference
2024-12-12 - 2024-12-14
Kostelanetz attorneys will be speaking on various panels at the American Bar Association’s 2024 Criminal Tax Fraud and Tax Controversy Conference, which is being held from Dec. 12-14, 2024, in Las Vegas.
Our lawyers will demonstrate their experience and knowhow on topics ranging from defense of high-wealth taxpayers and ethical considerations in criminal tax investigations to the current state of the IRS Voluntary Disclosure Program, the legal landscape for Syndicated Conservation Easements, and how the legal profession can promote diversity in its ranks.
Attendees can earn CLE credit throughout the conference. The full conference is eligible for 14.75 hours of CLE in 60-minute states (17.70 in 50-minute states like New York). The conference website can be found here.
Please join us for the following panels.

Friday, Dec. 13 — 9:15 AM – 10:15 AM
Defending High-Wealth Taxpayers In Civil And Criminal Tax Enforcement
Partner Bryan Skarlatos will participate in a panel of highly experienced practitioners who will address how to be ready for the substantive and procedural issues that may arise in enforcement cases against high-wealth taxpayers, including a discussion of the importance of understanding the bigger picture in which a high-wealth client may operate. The IRS has identified these types of cases as an enforcement priority.
Other participants include moderator Charles P. Rettig, Chamberlain Hrdlicka, and panelists Sheri Dillon, Morgan, Lewis & Bockius LLP; Charles Hodges, Jones Day; and Matthew Lerner, Sidley Austin LLP.

Friday, Dec. 13 — 11:30 AM – 12:30 PM
How Not To Be A Witness Against Your Client: Ethical And Other Considerations In Criminal Tax Investigations (Ethics CLE)
Partner Jay Nanavati will participate in a panel that will explore questions such as, what happens if your proffer in a criminal investigation turns out to be based on erroneous information from your client? What do you do when the grand jury subpoena calls for the client’s records, but those records are, in fact, fraudulent? The panel will discuss how to avoid these pitfalls and the ethical issues that arise when difficult choices must be made.
Other participants include moderator Patricia A. Pileggi, ArentFox Schiff, and panelists Tino Lisella, Carlton Fields; Jeffrey Neiman, Marcus Neiman & Rashbaum LLP; and Rod Rosenstein, King & Spalding LLP.

Friday, December 13 — 1:45 PM – 2:45 PM
Voluntary Disclosure: Where Are We Now?
Partner Michael Sardar will participate in a panel addressing the current state of voluntary disclosure programs and their effectiveness in aiding clients with tax compliance. The discussion will cover the evolution of these programs, the future of silent disclosures, and recent changes to the IRS’s voluntary disclosure practice. The panel will also share strategies on how to assist taxpayers in navigating the revised IRS Voluntary Disclosure Practice.
Other participants include moderator Larry Campagna, Chamberlain Hrdlicka, and speakers Dan Price, Law Offices of Daniel N. Price; and Zhanna Ziering, Moore Tax Law Group.

Friday, Dec. 13 — 5:00 PM – 6:00 PM
How The Legal Community Can Focus On Diversity Within Firms And In Service To Our Clients (Elimination of Bias CLE)
Partner Caroline Ciraolo will moderate a panel discussion on the importance of diversity and inclusion within law firms and the legal profession, so that firms can better assist clients in addressing their needs in navigating challenges in addressing their tax issues. Diversity comes in many forms, including national or cultural origin and visible and nonvisible health and physical limitations, as well as more commonly recognized differences in race, gender, sexual identity, sexual orientation, and myriad others. This panel will address how to be more aware of diversity challenges, including, as examples, language or physical barriers, and what resources are available at the IRS and Tax Court to help lawyers meet these challenges. The panel will be introduced by Kostelanetz associate Abigail Burke.
Other participants include panelists Erin M. Collins, National Taxpayer Advocate, IRS Taxpayer Advocate Service; Hon. Maurice B. Foley, Judge, United States Tax Court; and Michael Eddison Romero, Taylor Nelson Amitrano LLP.

Saturday, Dec. 14 — 11:00 AM – 12:00 PM
Conservation Easements: The Year In Review, And What To Expect
Partner Andy Steigleder will moderate a panel on the IRS’s continued focus on conservation easement issues. We have seen criminal and civil trials, with more to come. The panel will discuss key decisions over the past year and what is likely on the horizon.
Other participants include speakers Niles A. Elber, Caplin & Drysdale; Brian Gardner, Asbury Law Firm; Sarah Green, Dentons; Byung Hyuk (Billy) Min, Agostino & Associates P.C.; Carneil Wilson, Dentons.

2025 D.C. Bar Tax Conference
2025-01-15 - 2025-01-16
Kostelanetz partner Caroline Ciraolo is co-chair of the 2025 D.C. Bar Tax Conference and is speaking along with several other Kostelanetz attorneys, demonstrating the firm’s experience in federal tax controversy, partnership taxation, and constitutional and administrative law.
Kostelanetz is a Gold+ sponsor of the 2025 D.C. Bar Tax Conference, which is taking place January 15-16, 2025, at the District of Columbia Bar headquarters in Washington, D.C. In addition to the Kostelanetz attorneys, participants include IRS Commissioner Danny Werfel, Treasury Deputy Assistant Secretary of International Tax Affairs Scott Levine, and National Taxpayer Advocate Erin Collins. You can learn more about the conference and register here.
Please join us for the following panels:

Wednesday, January 15, 2025, 2:30 p.m. to 3:40 p.m.
Partnership Taxation/Tax Controversy: BBA Audits
Kostelanetz attorney Macdonald “Mac” Norman will participate in a panel of experienced practitioners with significant experience in partnership taxation matters. The panel will cover tax controversy issues that arise under the audit and tax collection procedures for partnerships under the Bipartisan Budget Act of 2015 (BBA).
Other participants include Rochelle Hodes, principal of Crowe LLP; Miri Forster, partner and tax controversy leader of Eisner Advisory Group LLC; Clifford Scherwinksi, Director of Pass-Through Entities at the IRS’ Large Business and International division; and Mary Slonina, managing director of KPMG US.

Wednesday, January 15, 2025, 4:30 p.m. to 5:00 p.m.
A Conversation with Erin Collins, National Taxpayer Advocate
Caroline Ciraolo will interview the National Taxpayer Advocate, Erin Collins, discussing contemporary tax administration issues and tax controversies.

Thursday, January 16, 2025, 12:55 p.m. to 1:55 p.m.
Supreme Court Update Panel
Kostelanetz attorney Andy Weiner will moderate a panel of experienced professionals on recent Supreme Court opinions affecting tax practice and what may be in store in the Court’s current term.
Other participants include Keith Fogg, professor emeritus at Harvard Law School; Dan Geyser, a partner of Haynes and Boone LLP; Luke McCloud, a partner of Williams & Connolly LLP; and Rachel Miller-Ziegler, a partner of Munger, Tolles, & Olson LLP.

Thursday, January 16, 2025, 2:15 p.m. to 3:15 p.m.
Tax Controversy: Tax Litigation Update
Caroline Ciraolo will moderate a panel of experienced professionals discussing notable tax litigation outcomes in 2024 and what legal professionals can expect in 2025.
Other participants include Justin Campolieta, partner of Jones Day; Lindsay Clayton, Assistant Chief of the Tax Division at the Department of Justice; Lisandra Ortiz, member of Miller & Chevalier Chartered; and Andrew Strelka, counsel at Latham & Watkins LLP.

Caroline, a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, focuses her practice on civil and criminal tax controversies at both the federal and state levels, including representing clients in sensitive audits, administrative appeals, litigation, criminal tax investigations, and prosecutions. Caroline also has extensive experience providing tax advice, conducting internal investigations, serving as an expert witness in tax controversy-related matters, and mediating civil tax disputes at the administrative stage and in litigation.
Andy focuses his practice on tax controversies, both civil and criminal, at all stages of the administrative and judicial process. A former U.S. Department of Justice attorney, he has argued approximately 50 tax cases in the U.S. courts of appeals. He is a fellow of the American College of Tax Counsel and a Forbes contributor on tax controversy and policy issues.
Mac focuses his practice on U.S. federal income tax litigation matters, and he has broad experience in transactional work and international tax planning.

Cross-Border Real Estate Investments
2025-02-17 - 2025-02-18
Counsel Eduardo Cukier will speak at the 2025 International Tax Conference hosted by the University of San Diego School of Law and Chamberlain Hrdlicka Law Firm.
Eduardo’s panel, “Cross-Border Real Estate Investments,” will be held on Tuesday, February 18, from 11:15 a.m. to 12:05 p.m. The panel will discuss U.S. and Mexican tax and other considerations of cross-border real estate investments between the U.S. and Mexico. Eduardo will be joined by Patrick W. Martin of Chamberlain Hrdlicka and Rodrigo Adam of HgL Asesores.
The 2025 International Tax Conference will be held at Centro Internacional de Congresos (CIC) in Mérida, Yucatán, México on February 17-18, 2025. Sessions and panels will cover a variety of business, personal, and fiduciary cross-border taxation issues such as cross-border financing, international tax controversies, foreign tax credits, tax treaty considerations, and more. Kostelanetz partner Caroline Ciraolo is also a member of the International Tax Conference’s advisory board.
You can learn more about the conference and register here.
Eduardo focuses his practice on international tax issues concerning multinational businesses and high-net-worth clients. Having many years of experience with taxation and legal frameworks in both the U.S. and Latin America, Eduardo works with both domestic and multinational clients from a wide range of industries on foreign and domestic mergers and acquisitions, business restructuring, and cross-border litigation.

2025 ABA Tax Section Mid-Year Meeting
2025-02-19 - 2025-02-21
Kostelanetz attorneys Michael Sardar, Bryan Skarlatos, and Andy Weiner will speak on various panels of the ABA Tax Section Mid-Year Meeting, of which Kostelanetz is a Diamond sponsor. Our attorneys will demonstrate their knowledge and experience in international tax controversies and other international taxation matters, criminal tax cases, refund litigation, and more.
The ABA Tax Section Mid-Year Meeting will be held February 19-21, 2025, at the JW Marriott LA LIVE event center in downtown Los Angeles. The conference covers a large array of tax law topics and updates from the nation’s leading tax attorneys and authorities. You can learn more about the event and register here.
Please join us for the following panels:
Thursday, February 20, 2025, 10:00 a.m. to 11:45 a.m.
Cross-Functional Current Developments – Part II
Kostelanetz partner Bryan Skarlatos will participate in a panel in the conference’s Corporate & International Track discussing the latest regulatory and case law developments in corporate and individual international taxation. The panel will cover contemporary international tax issues, transfer pricing, and the increasing relevance of the economic substance doctrine in the U.S.
Other participants include Hans Gerling of KPMG; Professor Adam M. Katz of Seton Hall University School of Law; Loren Ponds of Skadden; and Jennifer R. Noel of ChristianaCare, who is moderating the panel.
Friday, February 21, 2025, 8:30 a.m. to 10:15 a.m.
Hot Topics and Common Pitfalls in Refund Litigation
Kostelanetz counsel Andy Weiner joins a panel that will explore the complexities of refund litigation for the conference’s Controversy Track. Panelists will discuss the considerations practitioners must make, and pitfalls they are likely to encounter, in litigating claims for refunds and abatements. Current refund litigation trends will also be discussed, including claims made under the Employee Retention Credit.
Other panelists include Melissa Briggs of Hochman Salkin Toscher Perez P.C.; Jeff Glassman of Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP; Gavin Greene from the U.S. Attorney’s Office for the Central District of California; and M. Blair Hlinka of Caplin and Drysdale, Chartered, who is moderating the panel.
Friday, February 21, 2025, 10:30 a.m. to 12:15 p.m.
Keeping it Civil: How to Prevent a Civil Matter from Turning Criminal
Kostelanetz partner Michael Sardar will moderate a panel for the conference’s Controversy Track, discussing how to identify civil tax cases that could potentially become criminal matters. The panel will discuss criteria that often trigger criminal referrals, ethical considerations and strategies for such situations, and common pitfalls that practitioners face when civil matters are at risk of becoming criminal.
Other participants include Jenny C. Lin of Lin Tax Law; John Marston of Sheppard Mullin; Richard Westling of Epstein, Becker & Green, P.C.; and Zhanna A. Ziering of Moore Tax Law Group LLC.
For more than thirty-five years, Bryan has represented corporations and individuals in sensitive matters, many of which involve negotiation or litigation with government agencies. He is internationally recognized for his work on tax controversies, audits, appeals and litigation, criminal tax investigations, and white-collar criminal prosecutions. Bryan also has an active practice providing tax and estate planning advice.
Michael has extensive experience on a wide range of tax controversy and white-collar criminal defense matters. Michael represents clients in all stages of civil and criminal tax controversies before the Internal Revenue Service (IRS), state tax authorities, the Department of Justice, and local prosecutors.
Andy focuses on tax controversies, both civil and criminal, in trial and appellate courts and at the agency level. He is also a fellow of the American College of Tax Counsel, and a frequent writer and speaker on tax issues.
