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.

IRS International Information Reporting Penalties – Current Updates and Avoiding Malpractice Claims
2024-10-31 10:30 - 11:30 (America/Los_Angeles)
Kostelanetz LLP partner Michael Sardar will be featured at the 2024 Procopio International Tax Institute (PITI) conference, which will take place from October 30 to November 1, 2024, at the Intercontinental Hotel in San Diego, CA. As part of a breakout session, “IRS International Information Reporting Penalties: Current Updates and Avoiding Malpractice Claims,” Michael will speak alongside IRS attorney advisor Lara A. Banjanin on October 31 from 10:30-11:30 AM PT. The session will also include Eric D. Swenson, partner at Procopio, and Daniel N. Price, founder of the Law Office of Daniel N. Price.
The three-day PITI conference, affiliated with Georgetown Law’s graduate tax program, is dedicated to cross-border tax issues and international tax compliance between the US and Mexico. It is designed for tax law practitioners, corporate tax departments, financial managers, government officials, and attorneys practicing in the US and Mexico. Attendees will learn about US-Mexico tax relations, M&A from a US-Mexico perspective, navigating trusts and estates in Mexico, and resolving international tax controversies.
Discounts are available for students, professors, and government employees.
International tax compliance can be difficult for clients to navigate, as regulations are often unclear and may not align with the realities of international transactions. PITI 2024 provides a unique opportunity to explore the complexities of US-Mexico tax relations and understand the far-reaching impacts of cross-border transactions. Sardar’s session will focus on contemporary issues surrounding foreign reporting obligations, upcoming changes expected in 2025, and strategies to best prepare clients for tax compliance measures.
Learn more about PITI 2024 and register here.
Michael Sardar is an experienced tax attorney and co-chair of the Federal Bar Association’s section on taxation’s New York chapter. Michael has vast experience in IRS foreign bank and asset reporting (FBAR) requirements and the IRS Offshore Voluntary Disclosure Program. He represents a variety of clients in civil and criminal tax investigations and prosecutions, as well as other white-collar criminal matters in New York State and New York City.

Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know (CLE)
2024-11-01 13:15 - 14:15 (America/New_York)
On November 1, 2024, Bryan C. Skarlatos will co-moderate a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” as part of the Practising Law Institute’s “Tax Strategies 2024 – New York City” programming. Attendees will receive the latest information, strategies, and practical insights available from leading tax practitioners across the United States, along with policymakers from the IRS and the Department of the Treasury.
Course 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.

Moderators:

Bryan C. Skarlatos, Kostelanetz LLP, New York City
S. Starling Marshall, Crowell & Moring, New York City

For full program details and registration information, please click here.
CLE credit is available for this event.

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.

Tax Enforcement Trends: What’s Hot and What’s Not
2024-11-08 10:15 - 11:05 (America/New_York) | Mohegan Sun Resort & Casino, 1 Mohegan Sun Blvd., Uncasville, CT, 06382, United States
Kostelanetz partner Christopher Ferguson will speak at the IRS Representation Conference on November 8, 2024. He is a panelist for the session “Enforcement Trends: What’s Hot and What’s Not” that will be held from 10:15 AM to 11:05 AM Eastern.
The panel will cover a variety of tax enforcement topics, such as the IRS’s efforts with respect to the Employee Retention Credit, cryptocurrency, payroll tax debt, high net worth non-filers, and other hot issues. The panel will also cover what practitioners can expect in examinations, collections, and criminal tax investigations in 2025.
The New England IRS Representation Conference will be held November 7-8, 2024, at the Mohegan Sun Resort and Casino in Uncasville, CT. Ten hours of continuing education credit, including one hour of ethics, can be earned by attending the event. Virtual attendance options are available. You can learn more about the conference here.
Chris has over two decades of experience as a litigator, concentrating his practice on white-collar criminal defense as well as civil tax controversies, criminal tax fraud, and other regulatory enforcement matters. Chris also has extensive experience handling complex civil litigation and internal investigations.
CLE credit is available for this event.

The Difficult Audit: Navigating Large Adjustments and Keeping Them Civil
2024-11-12 13:50 - 15:30 (America/Los_Angeles)
Kostelanetz LLP partner Michael Sardar will lead a session at the 2024 Taxpayer Representation Super Conference, hosted by the American Society of Tax Problem Solvers (ASTPS), from November 12-14, 2024, at Embassy Suites San Antonio Riverwalk. Michael’s session, “The Difficult Audit: Navigating Large Adjustments and Keeping Them Civil,” on November 12 from 1:50 pm to 3:30 pm will focus on managing risk in large and complex IRS audits, where large adjustments are likely. He will guide attendees through strategies for preserving clients’ privileges during sensitive audits, recognizing signs that an audit could escalate to a criminal investigation and ensuring clients remain compliant with their tax reporting obligations.
The Super Conference, a three-day event dedicated to representing clients before the IRS, features 15 sessions on high-level tax resolution topics. Attendees, including practitioners who focus on criminal and civil tax matters, white-collar criminal defense and government investigations, and tax controversy, will learn about issues ranging from criminal tax investigations to tax controversy litigation.
As IRS enforcement is expected to increase in 2025, the conference provides timely insights. Other notable sessions include how to file a protest letter to appeal denied Offers in Compromise, the IRS’s use of AI in auditing high-income taxpayers, and strategies for handling cases led by newly hired IRS agents.
You can learn more about the ASTPS Super Conference and register here. While live attendance in San Antonio is currently waitlisted, virtual attendance options are still available.
Michael Sardar is an experienced tax attorney and co-chair of the Federal Bar Association’s section on taxation’s New York chapter. Michael has vast experience in IRS foreign bank and asset reporting (FBAR) requirements and the IRS Offshore Voluntary Disclosure Program. He represents a variety of clients in civil and criminal tax investigations and prosecutions and other white-collar criminal matters in New York State and New York City.

"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.

Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know (CLE)
2024-11-15 13:15 - 14:15 (America/Chicago)
On November 15, 2024, Megan L. Brackney will co-moderate a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” as part of the Practising Law Institute’s “Tax Strategies 2024 – Chicago” programming. Attendees will receive the latest information, strategies, and practical insights available from leading tax practitioners across the United States, along with policymakers from the IRS and the Department of the Treasury.
Course 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.

Moderators:

Megan L. Brackney, Kostelanetz LLP, New York City
Jennifer E. Breen, Morgan, Lewis & Bockius, Washington, D.C.

For full program details and registration information, please click here.
CLE credit is available for this event.

Ethics in Tax: Standards for Tax Advice
2024-11-21 09:00 - 09:55 (America/Los_Angeles)
Kostelanetz LLP partner Megan L. Brackney will kick off the Committee of Banking Institutions on Taxation (CBIT) 2024 Fall Tax Day with a session on November 21, 2024, from 9:00-9:55 AM on ethical standards for dispensing tax advice. Known for her extensive knowledge of tax ethics, Megan regularly educates other tax professionals on how to navigate the complexities of ethical issues in tax practice. Her session will be a valuable opportunity to explore current tax challenges while ensuring adherence to the highest ethical standards.
Fall Tax Day will take place at Arno Ristorante in New York City. The event begins at 8:45 AM and includes a full day of sessions covering topics like tax reporting regulations for digital assets, capital gains reporting, among other types of gains, and foreign trusts. Speakers from other prestigious firms such as PwC, Wolters Kluwer, and KPMG will join, along with insights from government professionals.
The cost to attend is $75 for CBIT Education members and $125 for non-members, with discounted rates available for members’ guests. Tax students and public service professionals may be eligible for waived registration fees. A cocktail reception at 4:30 PM concludes the day’s events.
You can learn more about CBIT’s 2024 Fall Tax Day and register here.
Partner Megan L. Brackney is an experienced tax attorney, Chair-Elect of the American Bar Association Section of Taxation, and an adjunct professor at New York University School of Law. Megan is also former Assistant U.S. Attorney for the Southern District of New York and a frequent speaker and contributor at local and national conferences on taxation, ethics in tax practice, penalties, and tax controversy.

Balancing Tax Planning, Advocacy, And Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know (CLE)
2024-12-13 13:15 - 14:15 (America/Los_Angeles)
On December 13, 2024, Andrew Weiner will co-moderate a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” as part of the Practising Law Institute’s “Tax Strategies 2024 – Los Angeles” programming. Attendees will receive the latest information, strategies, and practical insights available from leading tax practitioners across the United States, along with policymakers from the IRS and the Department of the Treasury.
Course 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.

Moderators:

Andrew Weiner, Kostelanetz LLP, Washington, D.C.
Chad D. Nardiello, Nardiello Turanchik Tompkins LLP, Los Angeles

For full program details and registration information, please click here.
CLE credit is available for this event.

Defending Your Client in the Age of Fraud Enforcement: 2025 International Tax Conference Session
2025-01-09 - 2025-01-10
Kostelanetz partner Caroline Ciraolo is a speaker at the 2025 International Tax Conference taking place January 9-10, 2025, in Miami, Florida.
Caroline’s session, “Defending Your Client in the Age of Fraud Enforcement,” covers tax defense strategies for clients with cross-border activity in the wake of ramped-up IRS enforcement activity. She is presenting with Jeffrey Neiman, a founding partner of Marcus Neiman Rashbaum & Pineiro LLP.
The ITC is sponsored by the Florida Bar Tax Section and the Florida Institute of Certified Public Accountants. The conference is designed for tax professionals who focus on international taxation planning and compliance, international tax controversies, and managing multinational clients’ needs.
CLE credit is available. You can learn more about the conference 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, 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.

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.

IRS Administrative Affairs: Current Developments and Reading the Tea Leaves in Tax Enforcement
2025-02-26
On February 26, 2025, Caroline Ciraolo will speak to Tax Executives Institute’s Detroit Chapter in Levonia, Michigan, about civil tax controversies, including current developments and expectations for tax enforcement in 2025 and beyond. Caroline will present with David Lee with National Tax Controversy Services, Deloitte LLP, who will address IRS administrative affairs and issues facing domestic and multinational entities, including transfer pricing.
Other panelists presenting to the TEI Detroit Chapter on topics including U.S. trade policies include Becky Allen LCB CUSECO, Senior Manager, Global Trade Advisory, Deloitte LLP, and David Reichow, Managing Director, Global Transfer Pricing, Deloitte LLP.
Two hours of CPE credit is available for this program.
Click here for more information and to register. Registration ends at 6 p.m. Thursday, February 20, 2025.
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.

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.

Gray Proctor Serves as Judge for National Tax Moot Court Competition
2025-03-06 - 2025-03-08
Gray Proctor took up the role of judge for the National Tax Moot Court Competition from March 6-8, 2025 at Stetson University in St. Petersburg, Florida, lending his knowledge and experience to the next generation of tax controversy practitioners.
Gray’s service as a judge is the latest in a long history of service to Floridians. Gray’s tax practice is based out of Kostelanetz’s Atlanta office but he still maintains a separate Florida-centric civil and criminal appellate practice and accepts appointments from federal courts in Florida under the Criminal Justice Act. He is qualified as a board-certified appellate specialist by the Florida Bar Association.
The National Tax Moot Court Competition is hosted by the Tax Section of the Florida Bar. For over 30 years, the event has drawn J.D. and LL.M candidates from around the U.S. to demonstrate their skills in oral arguments and writing briefs. Participants also gain valuable networking opportunities with experienced attorneys to build their tax law careers and gain exposure to variegated tax law practice areas. You can learn more about the competition and stay tuned for 2026 dates here.
About Gray
Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal penalties. He also maintains a trial support practice focusing on dispositive motions and other key issues upon which an appeal might follow.

NYU Tax Law Association: Tax Controversy Panel
2025-03-20 13:05 - 14:15 (America/New_York)
Megan Brackney and Eduardo Cukier will participate in a tax controversy panel hosted by the New York University Tax Law Association on March 20, 2025 from 1:05 P.M. to 2:15 P.M.
Megan will moderate the panel, and Eduardo is a speaker. They will join Samantha Rinaldi of Christopher Bryne PLLC; Aaron Esman of Ziering Esman, PLLC; and Fran Obeid of MFO Law PC to discuss the latest developments in tax controversy practice and share their knowledge and experience with NYU Law students.
Megan is an adjunct professor at NYU School of Law, where she teaches courses on tax procedure.
You can learn more about the panel and other NYU Law events 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.
About Eduardo
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, business restructuring, and cross-border litigation.

Tax Controversy 2025: Navigating the New Enforcement Landscape
2025-03-24
Partner Bryan Skarlatos is co-chairing the Practising Law Institute’s (PLI) one-day program, Tax Controversy 2025: Navigating the New Enforcement Landscape, in New York City on March 24, 2025. Bryan will be joined by Michael J. Desmond of Miller & Chevalier as co-chair, and a myriad of experienced practitioners from other law firms and the IRS will present.
This full-day program will feature several panels that explore the nuances of federal tax controversy issues and how to recognize them before they become tax enforcement risks. Bryan and the other practitioners will walk attendees through the IRS examination process all the way from the initial audit plan through closing conferences, the administrative appeals process, Bipartisan Budget Act of 2015 (BBA) audit procedures, and areas in which the IRS is prioritizing enforcement actions.
Panels discussions in the program include:

Handling an IRS Examination: This panel will explore processes such as the initial audit plan, information document requests, summonses, foreign information requests, third-party contacts, privileges, extensions of the statute of limitations and closing conferences.
Unique Tax Controversy Issues Relating to Partnerships: This panel will focus on steps being taken by the IRS to coordinate partnership audits, discuss partnership-related campaigns and other areas of substantive focus, and provide insight into procedural aspects of the BBA rules, including the determination of imputed underpayments, when the modification rules may be useful, how the modification procedures are being implemented, and pitfalls to watch out for with push-out elections.
IRS Enforcement Priorities: The session will identify areas of IRS enforcement, such as high-income cases, partnership issues, digital assets, Reports of Foreign Bank Accounts (FBAR) violations, employment tax issues, and promoted tax shelters. Panelists will address challenges the IRS will face as it endeavors to implement its strategic operating plan, complicated by issues flowing from tax administration in a global economy, including transfer pricing, competing jurisdictional claims for primary taxing rights, and double taxation and increased application of the Administrative Procedure Act to tax regulations and other guidance.
Recent Tax Cases and Pending Litigation: This panel will review a number of pending and recently decided cases, including Moore, Loper Bright, Corner Post, Varian, 3M, Patel, Liberty Global, and Otay.
Valuation and Valuation Disputes in Tax Cases: This panel will provide an overview of valuation concepts as they arise in tax cases, identify areas of common dispute and controversy, and summarize best practices for securing and defending valuations in tax cases.

After completing this day-long program, participants will be able to:

Anticipate potential federal tax controversy issues before they arise
Assist taxpayers in understanding the compliance and enforcement risks associated with uncertain tax reporting positions and in taking steps to mitigate those risks
Effectively resolve issues in the IRS examination and administrative appeal process

The program is designed for tax attorneys, accountants and in-house tax professionals interested in obtaining a broader understanding of the process for handling tax controversy matters in the context of IRS audits and administrative appeal proceedings and key concepts that arise in tax controversy.
The full-day program will take place at PLI’s New York office on 1177 Avenue of the Americas (entrance on 45th Street). Virtual attendance options are also available. You can learn more about the program and register here.
About Bryan
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.

Tax Relief Tactics: Mastering IRS Penalties, Fines, and Interest Abatement
2025-03-27
Kostelanetz counsel Gray Proctor presents a CLE session for myLaw titled “Tax Relief Tactics: Mastering IRS Penalties, Fines, and Interest Abatement.” Gray’s session, titled “Penalty Defense: Reasonable Cause + A Few More,” is the second half of the two-part CLE series co-sponsored by myLaw and the Federal Bar Association. The first session, titled “Correcting Noncompliance and IRS Penalty Relief,” is presented by Phillip J. Colasanto of Withers Bergman LLP.
In Session II, Gray focuses on reasonable cause and the major role it plays in civil tax controversy and white-collar defense strategies. In many cases, reasonable cause is key to receiving tax penalty mitigation from the IRS. Gray’s session dives into the elements of reasonable cause defenses, including the limits of the defense, the role of disclosure and level of certainty in mitigating penalties, and considerations unique to specific penalties, from failure to file to gross valuation misstatements.
Gray also discusses landmark Supreme Court decisions such as Loper Bright and Jarkesy, which could affect how reasonable cause defenses are utilized going forward.
You can learn more about the webinar and register for the recorded session here.
About Gray
Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal penalties. He also maintains a trial support practice focusing on dispositive motions and other key issues upon which an appeal might follow.

Choosing the Ethical Path in Tax Matters: IFA US Branch Conference 2025
2025-03-27 - 2025-03-28
Kostelanetz partner Caroline Ciraolo will speak at the 53rd Annual International Fiscal Association (IFA) U.S. Branch Conference, taking place March 27-28, 2025, in Washington, DC.
The session, titled “Not as Easy as it Looks: Choosing the Ethical Path in Tax Matters,” will be held on March 27, 2025, from 4:15 PM to 5:15 PM. You can learn more about the conference and register here. Early bird registration rates end February 28, 2025.
The International Fiscal Association (IFA) states that it is the leading non-governmental international organization handling international tax matters. With a presence in 111 countries, the U.S. branch is one of the largest IFA branches split into 17 regional chapters dedicated to current international taxation issues, international tax controversy, and connecting international tax professionals from multiple countries.
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.

BBA Partnership Audit Rules – Controversy and Procedure
2025-04-01
Partner Megan Brackney will present on “BBA Partnership Audit Rules – Controversy and Procedure” at the Practising Law Institute’s (PLI) Understanding the BBA Partnership Audit Rules 2025 full-day seminar in PLI’s New York City office on April 1, 2025.
Megan’s panel, which is from 11:45 a.m. to 12:45 p.m., will cover how the Bipartison Budget Act of 2015 (BBA) was enacted to make it easier for the IRS to assess and collect tax attributable to adjustments to partnership-related items. As a result, the law has created new procedural rules for partnership audits. The session will discuss the steps in a BBA audit, the role of appeals, practical challenges for partnership representatives, key deadlines for the IRS, how interest calculations may be larger under the BBA, when penalties may apply and what penalty defenses are available. This session will also discuss judicial review and practical issues arising in BBA audits.
Other participants include Jennifer M. Black, Hans F. Famularo (Invited), Kate Kraus, and Lee S. Meyercord.
Virtual and in-person attendance is offered. You can learn more about the seminar and register here.
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. Megan is the current Chair-Elect of the American Bar Association Section of Taxation and also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.

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.

Domestic & Foreign Partnership Tax Planning Seminars at PLI Institute
2025-04-22 - 2025-04-24
Partner Megan Brackney and counsel Andy Weiner will present two seminars at the Practicing Law Institute’s (PLI) Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2025 program in Chicago, IL on April 22-24, 2025.
PLI’s 3-day program is dedicated to the intricacies of Subchapter K and partnership taxation. The third day is expressly designated for highly complex partnership and joint venture issues, tax planning, audit defense, and industry-specific topics in partnership taxation.
You can learn more about the PLI partnership tax planning program and register here.
Kostelanetz attorneys will share their experience and knowledge in the following seminars:
BBA Partnership Audit Rules in the Transactional Context
April 24, 2025, 8:30 AM CDT
Megan Brackney will participate in this session which focuses on the transactional contexts of BBA (Bipartisan Budget Act of 2015) audit rules when a partnership liquidates and whether the cease-to-exist rules or failure-to-pay rules apply, and how to advise clients on the risks and benefits of BBA indemnities.
Other panelists include Jennifer M. Black and Kate Kraus.
Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Partnership Tax Advisor Should Know
April 24, 2025, 4:15 PM CDT
Andy Weiner will participate in this panel which focuses on the ethical standards of advising clients in partnership and other pass-through entity transactions as provided in the Internal Revenue Code, Circular 230, AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct. The panel will highlight ethical pitfalls as well as privileges and rights of the taxpayer.
Other panelists include Bradley M. Seltzer.
Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. Megan is the current Chair-Elect of the American Bar Association Section of Taxation, and a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and tax controversy.
Andy focuses on tax controversies, both civil and criminal, at the agency level and in litigation. He has argued more than 50 tax cases in the U.S. courts of appeals. Andy is a fellow of the American College of Tax Counsel, a contributor to Forbes on tax controversy and tax policy issues, and a frequent writer and speaker on tax issues.

Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Tax Advisor Should Know
2025-04-24
Andy Weiner will present on a panel entitled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Tax Advisor Should Know” at the Practicing Law Institute’s (PLI) three-day Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances conference in Chicago on April 24, 2025.
Andy’s panel, co-run with Bradley Seltzer of Holland & Knight, will focus on practice standards and ethical standards that apply to practitioners during the partnership tax planning process. Attendees will learn the key provisions related to advising clients on partnership and pass-through transactions under Circular 230, AICPA Statements on Standards for Tax Services, and the ABA Model Rules of Professional Conduct and how to navigate the ethical pitfalls that may arise when providing tax opinions and recommending return positions.
PLI’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances conference is a comprehensive three-day program designed for tax law and complex commercial litigation professionals of all skill levels. The first two days of the event are dedicated to the framework and intricacies of Subchapter K, with the third day devoted to specialized topics like ethics rules, specific industries, and international tax compliance tailored to practitioners focusing on partnership taxation. The conference will take place April 22-24, 2025, at 300 East Randolph Street, Suite 5000, near Millennium Park. Virtual attendance options are also available. You can learn more about the conference and register here.
About Andy
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 Forbes contributing columnist on tax controversy and tax policy and a frequent writer and speaker on tax issues. He is also a fellow of the American College of Tax Counsel.

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.

PS+ Leaders Conference Panel on Risk Management: Going to Offshore
2025-05-19
Kostelanetz partner Caroline Rule was featured on a panel on risk management, “Going to Offshore,” at the 2025 PS+ Leaders Conference, Confidence in Motion, hosted by Aprio in San Antonio, Texas, on May 19, 2025. The PS+ (now Aprio CPA Alliances) Leaders Conference brings together accounting services leaders from across the United States and Canada annually, with more than 50 large and mid-sized firms represented at this year’s conference.
Caroline was joined by fellow panelists Jamie Brandon, chief operating officer of Gallagher Flynn & Company LLP, Michele Graham, partner at Harding Shymanski & Company P.S.C., and Anshul Agrawal, founder of June15 Consulting. The panelists of “Going to Offshore” discussed outsourcing tax preparation overseas, including data protection safeguards for sharing client information and best practices for managing offshore operations. Caroline discussed how Section 7216, its complex associated Treasury Regulations, Rev. Proc. 2013-14, and the FTC Safeguards Rule all govern tax return preparers’ disclosure of taxpayer information outside the United States.
The panelists discussed several key international taxation and data privacy regulations as well.
About Caroline
Caroline is a tenacious advocate for her clients, many of whom face white collar criminal investigations and prosecutions, or civil tax audits and investigations. Caroline has extensive experience in advising accounting firms on how to comply with confidentiality rules protecting disclosure of client tax return information, under Section 7216 of the Internal Revenue Code and associated Treasury Regulations and IRS authorities, the Gramm Leach Bliley Act and FTC Safeguards Rule, and the AICPA Rules of Conduct, particularly as firms begin to outsource return preparation offshore.
