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
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
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
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
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
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
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
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
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
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
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.

49th Annual Federal Bar Association Tax Law Conference
2025-02-27 - 2025-03-03
Kostelanetz attorneys Michael Sardar, Melissa Wiley, Andy Weiner, and Will Greco will participate on various panels at the 49th Annual Federal Bar Association Tax Law Conference, of which Kostelanetz is a proud sponsor. Kostelanetz partner Caroline Ciraolo will make keynote remarks at the March 3 luncheon.
During the conference, our attorneys will demonstrate their knowledge and experience in ethical issues in taxation, criminal tax matters, navigating tax administration in a post-Chevron and post-Jarkesy landscape, and more.
Virtual portions of the Federal Bar Association Tax Law Conference will be held February 27-28, 2025. In-person sessions will be held on March 3, 2025, at the Ronald Reagan Building & International Trade Center in Washington, D.C. You can learn more about the conference and register here.
Please join us for the following panels:
Thursday, February 27, 2025, 11:00 a.m. to 12:00 p.m. (Virtual Only, Zoom)
Update on Ethical Issues in Taxation and Circular 230
Kostelanetz attorney Melissa Wiley will participate in a panel of experienced practitioners who focus on ethics and conflicts of interest in federal taxation matters. The panel will cover ethical considerations and responsibilities in light of updates to ABA model rules, state bar rules, and other standards that affect practitioners.
Other participants include Christopher Whitcomb, managing director of KPMG LLP, and Matthew Cooper, principal at Deloitte Tax LLP, who is also moderating the panel.
Thursday, February 27, 2025, 12:30 p.m. to 1:30 p.m. (Virtual Only, Zoom)
Developments in Penalty Controversy and Litigation
Kostelanetz attorney Will Greco will participate in a panel covering important developments in (1) IRS practice in the assertion of penalties, including automatic assessment, transfer pricing, economic substance and excessive refund penalties and (2) litigation regarding various penalties, including Farhy limitations on the assessment of certain penalties, 8th Amendment limitations on FBAR and potentially other penalties, and Jarkesy and 7th Amendment considerations in the tax penalty context.
Other participants include Joy Williamson, partner at Baker & McKenzie LLP, and Ed Froelich, counsel at McDermott Will & Emery, who is also moderating the panel.
Monday, March 3, 2025, 10:45 a.m. to 11:45 a.m. (In Person Only)
What Tax Lawyers Need to Know About the APA in Our New Post-Chevron World
Kostelanetz attorney Andy Weiner will moderate a panel discussing the potential impacts of the Loper Bright Supreme Court case on tax law. Participants will discuss the background of Loper Bright and the APA, what practitioners can expect for various tax rules’ levels of deference post-Chevron, and how Congress can delegate authority.
Other participants include David Foster, partner at Kirkland & Ellis LLP, Aaron Junge, international tax partner at PwC, Arvind Ravichandran, partner at Cravath, Swaine & Moore LLP, and Susan Ryba, partner at McDermott Will & Emery.
Monday, March 3, 2025, 11:45 a.m. – 1:30 p.m. (In Person Only)
Keynote Remarks by Caroline Ciraolo
Kostelanetz partner Caroline Ciraolo will deliver the keynote address during the luncheon program.
Monday, March 3, 2025, 4:00 p.m. to 5:00 p.m. (In Person Only)
When Tax Enforcement Becomes Criminal
Kostelanetz attorney Michael Sardar will co-host a panel on the factors that influence whether IRS criminal investigation agents will seek criminal prosecution. The panel will discuss what IRS-CI agents look for and what the DOJ’s tax division considers when pursuing criminal prosecution, along with the latest trends in criminal tax enforcement.
The panel will be co-run and moderated by Rick Lunger, Division Counsel (Criminal Tax), Office of the Chief Counsel, IRS, U.S. Department of the Treasury.
Caroline, a 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.
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. He has also represented scores of clients with unreported foreign assets, enabling the repatriation of over half a billion dollars of offshore assets through the IRS Offshore Voluntary Disclosure Program, the Streamlined Compliance Procedures, and the IRS’ current Voluntary Disclosure Practice.
Melissa comes from an actuarial background that grants her a deep understanding of statistics, professional standards, and collaboration with technical, legal, and forensic professionals. Melissa was an assistant general counsel at a Big Four accounting firm with litigation experience in US Tax Court, Court of Federal Claims, and various federal district courts. She focuses her practice on tax controversies, IRS appeals, and representing clients facing government investigation.
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.
Will has clerked for the Honorable Mark V. Holmes of the United States Tax Court. He worked on cases concerning the valuations of real property, due process in collections, and complex tax evasion schemes. Will works with clients preparing offers in compromise, requests for audit reconsideration, and other individual representation matters.

Criminal Tax Enforcement at the ABA 40th Annual White Collar Crime Institute
2025-03-04 - 2025-03-07
Kostelanetz partner Caroline Ciraolo will moderate a panel addressing criminal tax matters at the 2025 ABA 40th Annual White Collar Crime Institute, taking place March 5-7, 2025, in Miami, Florida.
The panel is on Wednesday, March 5, 2025, at 10:30 AM and is titled “The Long and Winding Road – From Civil Fraud Referral to Criminal Tax Indictment.” The panelists will review the lifecycle of a criminal tax case that begins as a civil audit or collection matter, travels through the administrative criminal investigation, is referred to the Justice Department (DOJ) Tax Division, and ends with authorization to prosecute. The panelists will discuss what prompts a fraud referral to IRS Criminal Investigation (IRS-CI), how IRS-CI selects its cases, its investigative tools, the applicable standards of review, role of IRS-CI and DOJ Tax conferences, and charging decisions. The panel will also address current criminal tax enforcement priorities, statistics on criminal tax investigations and prosecutions, and cases ripped from the headline.
The ABA White Collar Crime Institute will be held at the Hyatt Regency Miami. There is also an additional Women in White Collar ticketed luncheon and Q&A. You can learn more about the event and register here.
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, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions, serving as an expert witness in tax controversy-related matters, and mediating civil tax disputes at the administrative stage and in litigation.

ABA Annual U.S. and Europe Tax Practice Trends Conference
2025-04-09 - 2025-04-11
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 controversy matters, and tax practice trends in the international business sphere. Practitioners, international advisers, and government officials will gain a greater understanding of how the current international business and taxation environments affect multinational corporations.
Caroline, Melissa, and Heather have been asked to speak on international tax controversies, criminal tax matters, current trends in tax enforcement, and more.
The conference will take place at Hotel Okura in Amsterdam on April 9-11, 2025. You can learn more about the conference and register here.
Please join us for the following panels:
Wednesday, April 9, 2025, 4:00 p.m. to 5:30 p.m.
Powerhouse Tax Women in the Know: What’s Top of Mind & Navigating 2025
Kostelanetz attorney Heather Fincher, will co-chair a panel with leading women tax practitioners from multinational businesses. The panel will discuss the most pressing international taxation and regulatory issues of 2025.
Other participants include Natalie Reypens of Loyens & Loeff, a fellow co-chair of the panel; Luana Foffo Ciucci, Director, Southern & South East Europe, Procter & Gamble, Rome; Federica Pitrone, Head of International Tax, Intesa Sanpaolo SpA, Milan; Sonja Schiller, Counsel, Alphabet Regulatory Response, Investigations & Strategy, Seattle, WA; and Jenny Wong, Vice President, North American Tax Insurance, Ryan Transactional Risk, New York, NY.
Thursday, April 10, 2025, 4:30 p.m. to 6:00 p.m.
Criminal Tax
Kostelanetz attorney Caroline Ciraolo will co-chair a panel on criminal tax matters and international tax matters.
Other participants include fellow co-chair Sabine Stetter of Stetter Attorneys at Law, Munich; Jeffrey Neiman of Marcus Neiman Rashbaum & Pineiro LLP, Fort Lauderdale, FL; Silvia Martina of Cagnola & Associati Studio Legale, Milan; and Alice Rousseau of Alice Rousseau Avocats, Paris.
Friday, April 11, 2025, 12:15 p.m. to 1:30 p.m.
What to Do With All the Data? Substantiating Tax Positions in the Face of Tidal Waves of Data
Kostelanetz attorney Melissa Wiley will speak on a panel that delves into how Big Data has changed tax investigations and how to best advocate for your client in light of the large amounts of data available to taxing authorities worldwide.
Other participants include co-chair Thomas Linder of MME Legal, Zurich; co-chair Travis Thompson of Boutin Jones, San Francisco, CA; Ramona Azzopardi of WH Partners, Ta’ Xbiex; Alexandra Courela of Abreu Advogados, Lisbon; Stefan Richter of YPOG, Hamburg; and Wouter Vosse of Hamelink & Van den Tooren N.V., Amsterdam.
About Kostelanetz’s Speakers
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, 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.
Melissa comes from an actuarial background that provides her a deep understanding of data analysis, statistics, and collaboration with technical, legal, and forensic professionals. Melissa was an assistant general counsel at a Big Four accounting firm and has litigation experience in the U.S. Tax Court, Court of Federal Claims, and various federal district courts. She focuses her practice on federal and state tax controversies international information reporting compliance, and representing clients facing government investigation.
Heather focuses her practice on multinational businesses and high net-worth individuals in need of international tax planning. She counsels both U.S.- and foreign-owned businesses and individuals regarding the U.S. tax consequences of cross-border investments, cryptocurrency issues, mergers and acquisitions, joint ventures and restructurings. Heather also regularly advises clients on special issues arising in international tax controversies. Heather is also the co-founder of the ABA’s Women in Tax Forum.

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2025
2025-05-08
Bryan Skarlatos will present a program on May 8, 2025, for the Practicing Law Institute’s (PLI) Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2025 program. PLI’s three-day program, May 6-8, 2025, promises to offer a comprehensive study of partnership taxation, including the latest legislative, regulatory, and judicial developments, advanced and industry-specific issues, and planning techniques, along with updates on the latest guidance and regulations from partnership tax experts and representatives from the government.
The event will be held in person at the Anita C. Shapiro Conference Center, 1177 Avenue of the Americas, New York, New York, but will also be available online.
“Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know”
May 8, 2025, 4:15 p.m. EDT
Bryan’s panel will focus on the various judicial doctrines, privilege issues, and penalty and ethical standards that apply to practitioners during the partnership tax planning process.
Bryan’s co-presenter will be Jennifer Breen of Morgan Lewis.
After completing the session, participants will be able to:

Identify the penalty and ethical standards related to advising clients on transactions involving partnerships and other passthrough entities, including the penalty standards in 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
Anticipate how the attorney-client privilege, work product doctrine, and even the 5th Amendment privilege could affect any potential audit of the taxpayer

Learn more about the three-day program and register here.

ABA Tax Section May 2025 Meeting
2025-05-08 - 2025-05-10
Kostelanetz attorneys Michael Waalkes, Abigail Burke, and Jay R. Nanavati will be presenting on various tax topics at the American Bar Association Tax Section’s May Meeting May 8-10, 2025. Topics Kostelanetz attorneys will cover include the U.S. Supreme Court’s decision to consider Zuch v. Commissioner, IRS guidance on the ability of fraud victims to take theft loss deductions, and subcommittee updates on civil and criminal tax penalties.
Zuch v. Commissioner: Supreme Court to Tackle Offsets and Mootness Issues
May 9, 2025, 8:00 a.m.
Michael Waalkes will participate in a panel addressing the U.S. Supreme Court’s recent grant of a writ of certiorari in Zuch v. Commissioner. The power to offset is the IRS’s most widely used enforcement tool to collect on an unpaid liability. Despite its frequent use, the offset power raises significant legal issues that have often escaped attention. With the Supreme Court’s acceptance of cert in Zuch v. Commissioner, some of these issues are now in the spotlight. In addition, Zuch raises fundamental questions about the roles of the IRS and the Tax Court in collection due process (CDP) proceedings. This panel will discuss some of these questions, including whether the IRS can unilaterally deprive the Tax Court of jurisdiction in a CDP case and whether the Tax Court should be able to exercise overpayment jurisdiction in cases raised under Section 6330(c)(2)(B).
Other participants include moderator Leslie Book of the Villanova University Charles Widger School of Law, Caleb Smith of the Minnesota Law School, Audrey Patten of the Low Income Taxpayer Clinic of Harvard Law School, and Deanne Morton of Andersen Tax.
Imposters, Unknowns, and Accession to Wealth: Revisiting the Tax Consequences of Scams in 2025
May 9, 2025, 9:00 a.m.
Abigail Burke will participate on a panel that will tackle the most recent IRS guidance regarding the ability for scam victims to take a theft loss under IRC section 165(c)(2) exception to casualty loss limitations under the TCJA. Topics will include a discussion regarding the recent IRS guidance as to what constitutes a profit motive and the timing considerations for when a loss becomes fixed and determinable vs simply an unknown. Additionally, this panel will debate the possibility for scam victims to claim non-recognition of income for amounts transferred to scammers pursuant to the criteria cited in Balint v. Commissioner T.C. Memo. 2023-118.
Additional participants include moderator James Creech of Baker Tilly and panelist Benjamin Satterthwaite of Caplin & Drysdale.
High Tea and High Court, Women in Tax Forum
May 9, 2025, 8:30 a.m.
Caroline Ciraolo will participate in a panel featuring trailblazing women who rolled up their sleeves, worked groundbreaking cases, and advocated their way into the high courts. Join the Women in Tax Forum for an in-person tea moderated by Chardéa Murray-Horn and Grace Fraser, and additional panelists Sheri Dillon of Morgan Lewis & Bockius LLP, Miriam Fisher of Latham & Watkins, LLP, Lee Meyercord of Holland & Knight, LLP, and Nina Olson of the Center for Taxpayer Rights.
Civil & Criminal Tax Penalties
May 10, 2025, 8:30 a.m.
Jay Nanavati will participate in the subcommittee updates of the ABA Tax Section’s subcommittee updates and present on Important Developments in Criminal Litigation.
Additional participants include Bob Lyons, the Chief of the Criminal Appeals & Tax Enforcement Policy Section of the Justice Department’s Tax Division, and Siana Danch of Ballard Spahr LLP.
High Tea and High Court, Women in Tax Forum
May 10, 2025, 9:30 a.m.
Caroline Ciraolo will participate in a panel to discuss tax enforcement in an ever-changing landscape of IRS personnel and government staffing priorities. Expert panelists will review IRS enforcement priorities and advocacy strategies in light of recent modifications at the IRS.
Other participants include moderator Miriam Fisher, Latham & Watkins LLP, and panelists Larry Campagna, Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C.; and Chad Nardiello, Nardiello Turanchik Tompkins LLP
For more information on the May Tax Meeting and to register, click here.

Misunderstandings About Risk Distribution: Western Region Captive Insurance Conference
2025-05-19 - 2025-05-21
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, Melissa and her co-panelist will discuss the current approach taken by the Tax Court examining risk distribution in captive insurance cases and the actuarial underpinnings of the concept of risk distribution. Melissa will be joined by Hale Stewart of Higginbotham Insurance.
The Western Region Captive Insurance Conference will be held at the Salt Lake Marriott Downtown at City Creek on 75 S West Temple Street. Only in-person attendance is offered. CPE credit is given for most sessions, including Melissa’s session. You can learn more about the conference and related golf tournament 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. Prior to becoming an attorney, Melissa worked in the insurance industry as an actuarial analyst.

Cambridge Forum on International Tax & Disputes
2025-05-21 - 2025-05-23
Kostelanetz partner Caroline Ciraolo and her colleague Susanne Schreiber of Switzerland-based Bär & Karrer Ltd will co-chair the 2025 Cambridge Forum on International Tax & Disputes in Cascais, Portugal, from May 21 to 23, 2025.
The Forum invites leading lawyers from renowned regional, national, and multinational firms to convene and discuss the latest developments in international tax compliance and disputes. Issues to be addressed during the 2025 Forum include global updates in tax enforcement, privacy and data security, GAAR and beneficial ownership, special entities, and resolution mechanisms for uncertainties and disputes. Using candid, seminar-style discussion, the group shares experiences and engages in meaningful dialogue on the most pressing issues they face.
You can learn more about the Cambridge Forum on International Tax & Disputes here.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s 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.

Megan L. Brackney to Present Keynote Address at Inaugural New York City Bar Association Tax Conference
2025-06-12
Partner Megan L. Brackney will deliver the keynote address for the New York City Bar Association’s 2025 Tax Law Conference on Thursday, June 12, 2025. Kostelanetz LLP is a proud sponsor of this event.
The inaugural full-day conference runs from 9:00 a.m. to 5:00 p.m. and offers attendees 7.0 CLE credits plus a networking luncheon. For New York attorneys, this program is a transitional/non-transitional course.
The 2025 New York City Bar Association Tax Conference is ideal for tax practitioners in both large and small law and accounting firms. Speakers will host sessions covering the latest developments in the following practice areas:

Estate Planning
Nonprofit, Family Office, and Foundation Taxation
Personal and Business Entities
International Tax Issues
Hedge Fund/Private Equity Fund Issues
White Collar Crimes

You can learn more about the conference and register here.
About Megan
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. The current Chair-Elect of the American Bar Association Section of Taxation, she is also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.

ABA 17th Annual U.S. and Latin America Tax Practice Trends Conference
2025-06-18 - 2025-06-20
Kostelanetz attorneys Heather Fincher, Eduardo A. Cukier, and Caroline D. Ciraolo will be speaking at the ABA’s 17th Annual U.S. and Latin America Tax Practice Trends Conference held in Miami from June 18 to June 20, 2025.
This year’s conference will focus on cross-border tax practice trends for multinational corporations and other business and investment vehicles, high net worth individuals and family offices, and their international advisors, as well as provide insight into how government tax officials may view the international tax landscape in light of important international developments that impact taxpayers. Panelists will include industry leaders, senior government officials, and leading tax practitioners from the United States, Latin America, and Europe.
The ABA will seek 15 hours of CLE credit in 60-minute states and 18 hours of CLE credit in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Please join Kostelanetz attorneys for the following sessions:
Wednesday, June 18, 2025, 2:00 PM – 3:30 PM Wealth Management Session
HNW Clients and Trusts: Contemporary Trends and Challenges in Latin America
Heather Fincher will co-chair a panel on cross-border planning and complexities related to the increasing use of trusts by advisors to high-net-worth individuals throughout Latin America and the United States.
Heather will be speaking with fellow Co-Chair Hermano A. C. Notaroberto Barbosa, BMA, São Paulo and speakers José Maurício C. Abreu, Farroco Abreu Advogados, São Paulo; Alil Álvarez Alcalá, Álvarez Alcalá, SC, Mexico City; Myriam Bril, Goldman Sachs, Miami, FL; Corina Laudato, Mitrani Caballero, Buenos Aires; Javier Otegui, Guyer & Regules, Montevideo; and Jennifer J. Wioncek, Bilzin Sumberg, Miami, FL.
Wednesday, June 18, 2025, 4:00 PM – 5:30 PM Wealth Management Session
New Frontiers for Family Offices: Emerging Issues for Cross-Border Family Office Structures and Investments
Eduardo Cukier will be speaking on U.S. tax and legal complexities faced by global family offices and their opportunities in structuring cross-border operations and investments.
Eduardo will be speaking alongside Co-Chairs Seth J. Entin, Greenberg Traurig LLP, Miami; Carola Trucco Horwitz, Barros & Errázuriz, Santiago; and speakers Paulo Bento, Madrona Advogados, São Paulo; Guadalupe Diaz-Sunico, Gomez-Acebo, Barcelona, and Gabriela Pellón, Galicia, Mexico City.
Friday, June 20, 2025, 11:00 AM – 12:30 PM Concurrent Session B
Defending Multiple Fronts – The Prevalence, Perils, and Best Practices of Parallel Civil and Criminal Tax Enforcement Proceedings
Caroline Ciraolo will co-chair the panel discussion on a range of issues practitioners face when dealing with parallel civil and criminal tax enforcement proceedings.
Caroline will be joined by fellow Co-Chair Luis Suárez de Centi, Uría Menéndez, Madrid; and speakers Mario Barrera, Clark Hill, Mexico City; Juan Carlos Casellas, Mayora & Mayora, S.C., Guatemala City; Barbara R. Llanas, Gelber Schachter & Greenberg, P.A., Miami, Florida, Luis Marcelo Nuñez, Perez Alati, Grondona, Benites, & Arntsen, Buenos Aires; and Alvaro Villegas, Villegas Aldazosa & Asociados, La Paz, Bolivia.
Full conference agenda and registration info available here.
About Heather
Heather focuses her practice on multinational businesses and high net-worth individuals in need of international tax planning. She counsels both U.S.- and foreign-owned businesses and individuals regarding the U.S. tax consequences of cross-border investments, cryptocurrency issues, mergers and acquisitions, joint ventures and restructurings. Heather also regularly advises clients on special issues arising in international tax controversies. Heather is also the co-founder of the ABA’s Women in Tax Forum.
About Eduardo
Eduardo’s transactions-based domestic and international tax practice spans more than two decades advising U.S. and foreign clients across many different types of business deals in various industries. Eduardo brings an international perspective, cultural awareness, and an understanding of legal and tax systems, regulatory frameworks, and the business dynamics involved in getting deals done. That skill set has made him counsel of choice for many corporations, businesses, and entrepreneurs in the U.S., Latin America, and around the globe.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s Washington, D.C. office. Her practice focuses on federal, state, and cross-border 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.
