Kostelanetz LLP

Caroline Ciraolo Appears On Tax Chat! Series On Transforming Tax Administration Entitled "IRS Penalty Policy and Practice" At The Center for Taxpayer Rights
2023-08-15 12:00 - 13:00 (America/New_York)
On August 15th, 2023, Caroline Ciraolo participates in a webinar panel titled “IRS Penalty Policy and Practice” as part of a webinar series titled “Transforming Tax Administration” presented by Center for Taxpayer Rights.
Description: Center for Taxpayer Rights presents a series of webinars from March 23, 2023 through August 31, 2023, titled Transforming Tax Administration. Each Tax Chat! touches on a separate topic.
If those interested already attended one of the Tax Chats! in this series, there’s no need to sign up again – a Zoom link will be sent via email. For those new to the series, you may sign up for the free online program here.
Panelists: Caroline Ciraolo of Kostelanetz LLP, Eric LoPresti of the US Senate Finance Committee, Susan Morgenstern of the Center for Taxpayer Rights, and Bob Probasco, Director of the Tax Dispute Resolution Clinic at Texas A&M University School of Law.

Heather Fincher Participates In A Webinar Entitled "Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies" For Strafford
2023-08-22 13:00 - 14:50 (America/New_York)
On August 22, 2023, Heather Fincher participates in a webinar entitled “Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies” for Strafford. CPE Credit is offered for this event.
Description: This course provides tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel provides line-by-line guidance on completing the form, defines complex concepts, and discusses the impact of IRS rules expanding filing requirements.
Panelists: Heather Fincher, Kostelanetz LLP and John Samtoy, Holthouse Carlin & Van Trigt LLP.
Click here for more information and to register.

Michael Sardar Participates In A Webinar Panel Titled "Nuts and Bolts of Tax Litigation: Administrative Process Summary, Choice of Forum, Initiating a Case" For The ABA Tax Section
2023-08-23 13:00 - 14:30 (America/New_York)
On August 23, 2023, Michael Sardar participates in a webinar panel titled “Nuts and Bolts of Tax Litigation: Administrative Process Summary, Choice of Forum, Initiating a Case” for the ABA Tax Section. CLE credit is offered for this event.
Description: This is the first of a four-part webinar series discussing the “nuts and bolts” of tax litigation. In this introductory webinar, the panelists provide an overview of the administrative process that precedes nearly all tax cases. The panelists also discuss where a case should be (or can be) filed and how to file it.
This webinar series is a partnership between the Tax Section’s Young Lawyers Forum and Court Procedure & Practice committee.
Panel Moderator: Ian Atkinson, Schonekas, Evans, McGoey & McEachin, L.L.C.
Panelists: Michael Sardar, Kostelanetz LLP; Jeffrey Glassman, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP; Fran Obeid, MFO Law, PC; Abbey Garber, Holland & Knight LLP; Aaron Esman, Moore Tax Law Group.
Click here for more information.

Jay R. Nanavati Participates On A Panel Titled "'The Art of the Deal' - Negotiating Plea Deals in Criminal Tax Cases" At The Summer Tax Summit
2023-08-29 08:10 - 09:00 (America/Chicago)
On August 29, 2023, Jay R. Nanavati participates on a panel titled “‘The Art of the Deal’ – Negotiating Plea Deals in Criminal Tax Cases” at the Summer Tax Summit presented by the St. Louis Chapter of the Federal Bar Association in St. Louis, MO. CLE credit is offered for this event.
Description: The panel will focus on the following topics: (1) the relationship between the IRS, U.S. Department of Justice, Tax Division, and local U.S. Attorney’s Offices in investigating and prosecuting criminal tax cases; (2) opportunities to seek early resolution in tax cases involving other potential white-collar crimes; (3) best practices for the “taxpayer conference” with DOJ Tax; (4) sentencing considerations and strategies; and (5) mitigating collateral civil consequences in criminal tax cases.
Panelists:

Jay R. Nanavati, Partner, Kostelanetz LLP
Anthony (“Tony”) Box, Partner, Gray Reed
Gwendolyn E. Carroll, Assistant United States Attorney and White-Collar Unit Supervisor, U.S. Attorney’s Office for the Eastern District of Missouri
Evan Davis, Partner, Hochman Salkin Toscher Perez P.C.,
Jeff Jensen, Partner, Husch Blackwell

Click here to register and for more information.

Garrett L. Brodeur Participates On A Panel Titled "Cryptocurrency - IRS Civil & Criminal Enforcement Trends" At The Summer Tax Summit
2023-08-29 09:10 - 10:00 (America/Chicago)
On August 29, 2023, Garrett L. Brodeur participates on a panel titled “Cryptocurrency – IRS Civil & Criminal Enforcement Trends” at the Summer Tax Summit presented by the St. Louis Chapter of the Federal Bar Association in St. Louis, MO. CLE credit is offered for this event.
Description: The panel discusses the latest IRS guidance and regulations regarding the tax treatment of cryptocurrency as well as the latest in IRS/DOJ civil and criminal enforcement trends related to cryptocurrency.
Panelists: Garrett L. Brodeur, Associate, Kostelanetz LLP; Sandy J. Boxerman, Shareholder, Capes Sokol; Travis W. Thompson, Associate, Sideman Bancroft LLP.
Click here to register and for more information.

William Greco Appears On “Nuts and Bolts of Tax Litigation” Webinar Series Panel Titled “Nuts and Bolts of Tax Litigation: Motion Practice” At the American Bar Association
2023-08-30 13:00 - 14:30 (America/New_York)
On August 30, 2023, William Greco participates in a webinar titled “Nuts and Bolts of Tax Litigation: Motion Practice” for the ABA Tax Section. CLE credit is offered for this event.
Description: This is the second of a four-part webinar series discussing the “nuts and bolts” of tax litigation. In this webinar, the panelists will discuss how to use, and respond to, motions successfully during a tax case.
This webinar series is a partnership between the Tax Section’s Young Lawyers Forum and Court Procedure & Practice committee.
Panel Moderator: Jamal Aquil, KPMG US LLP
Panelists: Lawrence A. Sannicandro, McCarter & English, LLP; William Greco, Kostelanetz LLP; Kandyce Jayasinghe, Covington & Burling LLP; Devin Hludzik, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP; Diana L. Leyden, Special Trial Judge, United States Tax Court.
Click here for more information and to register.

Don Fort Chairs A Panel And Plenary Workshop Titled “J5 - The Joint Chiefs of global tax enforcement" At The 40th Cambridge International Symposium on Economic Crime
2023-09-05 08:00 - 10:15 (America/New_York)
On September 5, 2023, Don Fort moderates a panel and plenary workshop titled “J5 – The Joint Chiefs of global tax enforcement” at the 40th Cambridge International Symposium on Economic Crime.
Description: The panel discusses international collaboration in fighting global economic crime.
Chairman: Don Fort, Director of Investigations, Kostelanetz LLP, Washington, DC
Panelists:

Simon York, former Director, HM Revenue and Customs, UK
Richard Las, Director, Fraud Investigation Service, HM Revenue and Customs, UK
John Ford, Deputy Commissioner, Integrated Compliance, Australian Taxation Office, Australia
James Lee, Chief, Criminal Investigations Internal Revenue Service, US Department of Treasury, Washington DC, USA
Niels Obbink, Director General, Fiscal Intelligence and Investigation Service, Netherlands
Eric Ferron, Director General, Criminal Investigations, Revenue Agency, Canada

Click here for more information.

Megan L. Brackney Participates In Ethics Panel At International Fiscal Association USA Virtual Conference
2023-09-13 08:00 - 17:00 (America/New_York)
Megan L. Brackney will participate in an Ethics panel at the 4th Annual International Fiscal Association USA Virtual Conference on September 13th, 2023. The conference will be held virtually, with several hours of substantive programming each day. Attendees may earn up to 1.5 hours of CLE Credit in Ethics for participating in select sessions. Additional CLE and CPE credit is available for attending sessions in different practice areas.
Panel Moderator:
Chris Rizek, Caplin & Drysdale
Panelists:
Megan L. Brackney, Kostelanetz LLP
Linda Galler, Hofstra University School of Law
Register here for the conference.

Garrett L. Brodeur Participates In A Webinar Titled "Nuts and Bolts of Tax Litigation: Trial and Pre- and Post-Trial Briefing" For The ABA Tax Section
2023-09-13 13:00 - 14:30 (America/New_York)
On September 13, 2023, Garrett L. Brodeur participates in a webinar titled “Nuts and Bolts of Tax Litigation: Trial and Pre- and Post-Trial Briefing” for the ABA Tax Section. CLE credit is offered for this event.
Description: This is the fourth of a four-part webinar series discussing the “nuts and bolts” of tax litigation. In this webinar, the panelists discuss strategies for successfully trying tax cases. The panelists also discuss how to effectively prepare pre- and post-trial briefs.
This webinar series is a partnership between the Tax Section’s Young Lawyers Forum and Court Procedure & Practice committee.
Panel Moderator: Fatima Garcia, IRS Office of Chief Counsel
Panelists: Garrett Brodeur, Kostelanetz LLP; Hon. Albert G. Lauber, United States Tax Court; Kelley Miller, Reed Smith LLP; Mitch Horowitz, Buchanan Ingersoll & Rooney PC; Eman Cuyler, Skadden, Arps, Slate, Meagher & Flom LLP.
Click here for more information and to register.

Claude M. Millman Participates On A Panel Entitled "Doing Business in New York" At the 2023 Government Procurement Conference
2023-09-21 10:30 - 11:30 (America/New_York)
Claude M. Millman participates on a panel entitled “Doing Business in New York” at the Government Procurement Conference on September 21, 2023 at The Museum of Jewish Heritage in New York.
Panel Description: PASSport and the Preferred Source Program are both committed to making New York’s contracting process, accessible and inclusive. This panel offers a detailed discussion about the New York procurement process and finding ways to succeed. What are the most effective strategies addressing today’s challenges? What are the best methods to winning the bidding process and making sense of various kinds of RFPs? Hear what NY government entities want from potential contractors and tips from the experts.
Moderator:

Keith L.T. Wright, Director of Strategic Planning, Government Relations Group, Davidoff Hutcher & Citron LLP

Panelists:

Claude M. Millman, Partner, Kostelanetz LLP
Lisa M. Flores, Director, Mayor’s Office of Contract Services
Roman Gofman, Assistant Commissioner, New York City Office of Citywide Procurement
Christopher Burke, Executive Director, New York State Preferred Source Program for New Yorkers Who are Blind (NYSPSP)

Click here for more information and to register.

Sharon L. McCarthy Participates In Panel Titled "Ethical Considerations for Corporate Investigations: Views from All Sides"
2023-10-04 14:00 - 17:00 (America/New_York)
Sharon L. McCarthy will participate in a panel titled “Ethical Considerations for Corporate Investigations: Views from All Sides” hosted by the New York City Bar Association at 2:00 – 5:00pm on October 4th, 2023. The panel will be conducted via webinar.
This annual update program will explore current issues and recent developments relating to ethical duties and responsibilities of attorneys in internal investigations involving corporations and other entities. These issues will be discussed from the point of view of company or entity counsel, counsel for current and former employees and counsel for government agencies. This year’s program will devote special attention to issues that arise in connection with joint defense agreements, including ethical obligations and conflicts arising from such agreements; ethics and pitfalls surrounding the use of artificial intelligence; the crime-fraud exception; and obligations to ensure and preserve client confidentiality, including scenarios arising from cyber incidents.
3.0 CLE Credits in Ethics (NY) and Professional Responsibility (NJ) are available for attending this event.
Program Chairs:
Frank Wohl, Lankler Siffert & Wohl, LLP
Jillian B. Berman, Lankler Siffert & Wohl, LLP
Panelists:
Sharon McCarthy, Kostelanetz LLP
Richard F. Albert, Morvillo Abramowitz Grand Iason & Anello PC
Professor Bruce A. Green, Fordham University School of Law
Randall Jackson, Willkie Farr & Gallagher LLP
Karen P. Seymour, Sullivan & Cromwell LLP
Negar Tekeei, Co-Chief, Narcotics Unit, U.S. Department of Justice
Registration begins on August 30th, 2023. Please visit here for registration details. Please visit the program guide for more information.

Ethical Considerations in Jury Trials
2023-10-18 13:45 - 14:45 (America/New_York)
Sharon L. McCarthy participates in a panel titled “Ethical Considerations in Jury Trials” hosted by the Practicing Law Institute at 1:45 pm on October 18th, 2023. The panel will be conducted online and in person. CLE credit is offered for this event.
Event Description:
The 1-day program titled “Trial by Jury 2023” will explore explore ethical consideration in jury trials. After completing this session participants will be able to avoid ethical pitfalls in the voir dire, ethically investigate jurors using social media, and understand ethical issues involved with using jury consultants and investigating jurors. The program features masters of the bar and the bench presenting valuable and useful insights on jury trials. The Practicing Law Institute has assembled the most experienced and respected state and federal judges, as well as many distinguished litigators, to give a unique view into jury trials and the best way to handle them, from opening statements through closing arguments. The panelists will also dissect the ethical issues that often arise and the best ways to handle these situations. Join to gain proven strategies and practical tools to successfully manage every phase of a jury case.
Panel Leader:
Antonina M. Apps, Regional Director of the New York Office of the United States Securities and Exchange Commission
Speakers:
Sharon L. McCarthy, Kostelanetz LLP
Hon. Eric R. Komitee, United States District Court Judge for the Eastern District of New York
Hon. Loretta A. Preska, United States District Court Judge for the Southern District of New York
Please visit here for registration details and the program guide.

From The Experts: Tax Controversy And Tax Litigation - Civil & Criminal Tax Update
2023-10-22 13:15 - 15:45 (America/New_York)
Megan L. Brackney will speak on a panel titled “From The Experts: Tax Controversy And Tax Litigation – Civil & Criminal Tax Update” at the 82nd Institute on Federal Taxation hosted by the New York University School of Professional Studies. The conference will take place at The Westin New York at Times Square, New York, NY on October 22-27, 2023.
Event Description:
Join a leading group of tax controversy practitioners from both the private sector and the government in an open discussion regarding current IRS enforcement priorities, initiatives, and campaigns. The panel covers a broad range of topics that impact tax compliance and tax litigation, including an examination of recent cases, investigations, and programs – including familiar areas such as Microcaptive Insurance Arrangements, Digital Assets, and Offshore Accounts and Foreign Information Reporting Penalties. The panel will also delve into hot new topics such as Monetized Installment Sales, Employee Retention Credits and Treaty Pension Benefits, many of which have come to the forefront of the attention of taxpayers and professionals alike from the flurry of IRS notices and explosion of taxpayer challenges to IRS guidance and regulations.
Chairs:
Sandra R. Brown, Esq., Principal, Hochman, Salkin, Toscher, Perez, PC, Beverly Hills, CA
Melissa L. Wiley, Esq., Partner, Lowenstein Sandler, Washington, D.C.
Panelists:
Megan L. Brackney, Esq., Partner, Kostelanetz LLP, New York, NY
Niles A. Elber, Esq., Member, caplin & Drysdale, Chartered, Washington, D.C.

Please visit here for program details.

Tax Court Updates
2023-10-26 11:10 - 11:50 (America/Los_Angeles)
Caroline D. Ciraolo participates in a panel titled “Tax Court Updates” at the UCLA Extension Tax Controversy Institute in Beverly Hills, CA.
Panelists:

Caroline D. Ciraolo, Partner, Kostelanetz LLP
Frank Agostino, Agostino & Agostino Associates, P.C., Hackensack, NJ
Chief Judge Kathleen Kerrigan, U.S. Tax Court
Drita Tonuzi, Deputy Chief Counsel (Operations), Office of Chief Counsel, IRS

Click here for more information and to register.

Criminal Tax, Parallel Investigations and Joint Investigations – When Two Worlds Collide
2023-10-26 16:40 - 17:30 (America/Los_Angeles)
Bryan C. Skarlatos will present on panel titled “Criminal Tax, Parallel Investigations and Joint Investigations – When Two Worlds Collide” at the 39th Annual Tax Controversy Conference at UCLA Extension on October 26th, 2023. The conference will be held in-person. The events are hosted at the Beverly Hills Hotel in Beverly Hills, CA.
Event Description:
UCLA Extension’s Annual Tax Controversy Conference is the preeminent conference exclusively dedicated to tax controversy and tax litigation. The conference provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience.
Moderator:
Evan J. Davis, Principal, Hochman Salkin Toscher Perez P.C.
Panelists:
Bryan C. Skarlatos, Partner, Kostelanetz LLP
Tyler R. Hatcher, Special Agent In Charge (CI), IRS
Lorraine Y. Yu, Deputy Area Counsel (CI), IRS

Click here for more information.

How Far Can You Go? Ethical And Penalty Issues In Everyday Tax Practice
2023-10-26 17:15 - 18:55 (America/New_York)
Bryan C. Skarlatos will chair and Michael Sardar will moderate a panel titled “How Far Can You Go? Ethical And Penalty Issues In Everyday Tax Practice” at the 82nd Institute on Federal Taxation hosted by the New York University School of Professional Studies. The conference will take place at the Westin New York at Times Square, New York, NY on October 22-27, 2023 and the Claremont Club & Spa in Berkeley, CA on November 12-17, 2023.
Event Description:
As a responsible tax practitioner, you must understand the ethical standards that apply to your conduct and what can trigger a penalty assessment against you or your clients. How sure do you have to be before you can tell a client it is okay to take a deduction or exclude income? Can you accept what a client tells you, or do you have to audit your client’s records? When can your clients be subject to penalties? How can you protect your clients and yourself? This panel of expert practitioners addresses these and other thorny ethical and penalty issues that arise in everyday tax practice through the use of hypothetical examples.
Chair:
Bryan C. Skarlatos, Esq., Partner, Kostelanetz LLP, New York, NY
Moderator:
Michael Sardar, Esq., Partner, Kostelanetz LLP, New York, NY
Panelist:
NY: S. Starling Marshall, Esq., Partner, Crowell and Moring, New York, NY
CA: Michel R. Stein, Esq., Principal, Hochman Salkin Toscher Perez PC, Beverly Hills, CA

Click here for more information and program details.

Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know
2023-10-27 13:15 - 14:15 (America/New_York)
Megan L. Brackney will participate in a panel titled “Balancing Tax Planning, Advocacy, and Professional Ethics: The Rules That Every Corporate Tax Advisor Should Know” at the Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2023 New York Conference hosted by the Practising Law Institute on Oct. 25-27, 2023. The conference will be held both in-person and virtually.
Event Description:
This panel will focus on the various judicial doctrines and ethical issues that arise in the corporate tax planning process. After completing this session, participants will be able to:

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

Panelists:
Megan Brackney, Partner, Kostelanetz & Fink, LLP, New York, NY
S. Starling Marshall, Partner, Crowell & Moring LLP, New York, NY
CLE Credit is available for this event.
Visit here for registration and event details.

Please Sir, Can I Have Some Moore
2023-10-27 13:15 - 14:15 (America/Chicago)
Caroline D. Ciraolo will participate in a webinar titled “Please Sir, Can I Have Some Moore” hosted by the Federal Bar Association Section on Taxation. This webinar will address the case of Moore v United States, pending in the U.S. Supreme Court, involving a constitutional challenge to the one-time Section 965 transition tax. The panelists will discuss the background and procedural history of the case, the arguments being raised by the parties and in numerous amicus briefs, and some of the consequences that will flow from the Court’s decision. The event takes place virtually on October 27, 2023 from 12pm-1pm EDT.
Panelists:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Alfred Battista, Georgetown Law Tax L.L.M.
Chris Whitcomb, KPMG, Managing Director – Tax Controversy and Dispute Resolution
Laura Williams, PWC, International Tax Principal
Visit here for event details.

Criminal Tax Investigations and Procedures: What Practitioners Need to Know
2023-11-01 18:00 - 19:30 (America/New_York)
Megan L. Brackney and Stephen A. Josey will present on a webinar titled “Criminal Tax Investigations and Procedures: What Practitioners Need to Know” for the New York County Lawyers Association on November 1, 2023. CLE and CPE credit are offered for this event.
Event Description:
This course will provide foundational information about how federal criminal tax matters arise, how criminal tax matters are investigated, and other tips and best practices for dealing with clients who are (or may become) the subject of a criminal tax investigation.
Topics that will be covered include:

How federal criminal tax investigations originate, and the key government personnel involved in tax investigations and prosecutions;
Commonly investigated and prosecuted federal tax crimes, including statistics and elements of these crimes;
Investigatory techniques and tools used by the government in criminal tax matters;
Privileges that may apply between tax practitioners and their clients;
Situations where the tax practitioners, themselves, have criminal prosecution exposure;
Sentencing and post-trial proceedings.

Panelists:
Megan L. Brackney, Partner, Kostelanetz LLP
Stephen A. Josey, Counsel, Kostelanetz LLP
Click here to register and for more information

60th Annual Hawaii Tax Institute Conference
2023-11-05 - 2023-11-09
Caroline D. Ciraolo and Don Fort present on several panels at the 60th Annual Hawaii Tax Institute Conference in Honolulu, Hawaii on November 5-9. CLE credit is offered for this event.
Monday, November 6
4:00 pm – 4:45 pm (HST): Don Fort participates in a panel titled “Understanding the Sandbox that All Wealth Transfer Advisors Play In” on Monday, November 6 from 4:00 pm – 4:45 pm (HST) / 10:00 pm – 10:45 pm (EST).
Event Description:
The lines are drawn and all Wealth Transfer Advisors need to understand when “planning”
becomes a conspiracy or a crime. This session discusses the latest trends and updates on
Criminal Tax and the IRS’s Priorities, Cryptocurrency Updates and Developments, IRA 2023
Dirty Dozen, Impacts of the Inflation Reduction Act (IRA) on IRS operations and much more.
Panelists:
Don Fort, Director of Investigations, Kostelanetz LLP
Sandra R. Brown, Principal, Hochman Salkin Toscher Perez PC
Guy Ficco, Deputy Chief, IRS Criminal Investigation
Rebecca Perlmutter, Assistant U.S. Attorney
Tuesday, November 7
8:00 am – 9:00 am (HST): Caroline D. Ciraolo participates in a panel titled “Planning, Audit, and Litigation: Using Valuation Discounts to Transfer Wealth” on Tuesday, November 7 from 8:00 am – 9:00 am (HST) / 2:00 pm – 3:00 pm (EST).
Event Description:
Valuation Discounts are the essence of many wealth transfer strategies. This session discusses how valuation discounts are used in planning, what happens if challenged, and how courts evaluate the use of valuation discounts.
Panelists:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Carsten Hoffman, Managing Director, Stout
Andrew M. Katzenstein, Partner, Proskauer Rose
Patrick J. Urda, Judge, United States Tax Court
Wednesday, November 8:
1:30 pm – 2:20 pm (HST): Caroline D. Ciraolo participates in a panel titled “Left Holding the Bag: Withholding Agent Current Issues and Traps for the Unwary” on Wednesday, November 8 from 1:30 pm – 2:20 pm (HST) / 7:30 pm – 8:20 pm (ET).
Event Description:
The global marketplace and increased individual mobility has created additional scenarios where U.S. taxpayers are sending payments outside the United States, thereby making them subject to U.S. withholding and reporting requirements. IRS LB&I has a compliance campaign to examine taxpayers who make such payments but fail to meet their compliance obligations. This session will identify the subset of taxpayers (withholding agents) who are responsible for withholding U.S. tax on payments to foreign payees, explain the surprising way withholding agents can become liable for tax due on money paid to others, and describe how the IRS is holding U.S. withholding agents accountable for the tax liabilities of foreign payees.
Panelists:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Kurt K. Kawafuchi, Managing Member, Law Offices of Kurt Kawafuchi, LLC
Michael Quigley, Partner, Kim & Chang
Thursday, November 9
11:30 am – 12:15 pm (HST): Don Fort participates in a panel titled “Employee Retention Credit Audits and Investigations – The Tsunami is Coming” on Thursday, November 9 from 11:30 am – 12:15 pm (HST) / 5:30 pm – 6:15 pm (EST).
Event Description:
Claims for Employee Retention Credits (“ERCs”) have proliferated exponentially. Almost
everyone has seen a commercial or received a text or email offering easy money through
ERC claims. With its inclusion of erroneous and fraudulent ERCs in the IRS’s 2023 list of
“Dirty Dozen” schemes, the IRS has made no secret of its plans to aggressively audit ERC
claims and punish abuse and fraud. This session will discuss the IRS’ targeted enforcement
efforts, explains how to spot red flags indicating abuse of the ERC, and describe the civil
and criminal penalties that can apply to taxpayers, promoters and practitioners for erroneously
claiming ERC credits.
Panelists:
Don Fort, Director of Investigations, Kostelanetz LLP
Sandra R. Brown, Principal, Hochman Salkin Toscher Perez PC
Kathy Enstrom, Director of Investigations, Moore Tax Law Group LLC
Victor S.O. Song, Former Chief, IRS Criminal Tax Division

Visit here for event details and here to register.

Forms 5471 and 5472: Meeting the Substantially Complete Standards
2023-11-06 13:00 - 15:00 (America/New_York)
Michael Sardar presents on a webinar titled “Forms 5471 and 5472: Meeting the Substantially Complete Standards” for Strafford on November 6, 2023. CPE credit is offered for this event.
Event Description:
This course will discuss best practices for meeting the substantially complete standard for international reporting required for Forms 5471 and 5472 and as applied to other required foreign information returns.
Forms 5471 and 5472 are two of the most complex foreign information reporting forms completed by tax practitioners. Whether by oversight or newly acquired information, these forms are often incomplete or incorrect when submitted. Errors may include the omission of a country or transaction on Form 5472, the category may be omitted on page one, or a taxpayer may use an accounting method other than GAAP used on Form 5471.
Since the criteria for substantial compliance is a facts and circumstances determination, any number of problems could deem a foreign information return not substantially complete and not meeting the information reporting requirements of Sections 6038 or 6038A. The penalties for not meeting these reporting requirements are steep–$10,000 per month to a maximum of $50,000 if not timely resolved.
The penalty abatement process for these filings is challenging. Tax practitioners working with international clients need to understand the threshold for substantial compliance for these cumbersome international reporting forms.
Panelists:
Michael Sardar, Partner, Kostelanetz LLP
John Samtoy, Tax Partner, Holthouse Carlin & Van Trigt LLP
Click here to register and for more information

Not Just Asking: IRS Audits in Theory and Practice
2023-11-07 12:45 - 14:25 (America/New_York)
Jay R. Nanavati and Andrew Weiner present on a panel at the Maryland Association of CPAs 2023 Advanced Tax Institute on November 7, 2023.
Event Description:
This panel demystifies the audit process and prepares you for the next time your client receives a dreaded IRS audit letter. You will learn how the IRS selects returns for audit, what to expect and how to advise clients. You will also learn the warning signs that a civil audit may be headed in the direction of a criminal investigation and how to guard against the possibility. Finally, you will see how the process works in practice by focusing on IRS examinations of Malta pension plans, one of the current “Dirty Dozen” tax scams that are enforcement priorities.
Featured Speakers:
Jay R. Nanavati, Kostelanetz LLP
Andrew Weiner, Kostelanetz LLP
Please visit here to register and for more information.

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

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

2023 PACDL White Collar Practice Seminar (CLE)
2023-11-16 13:45 - 14:45 (America/New_York)
Sharon L. McCarthy participates in a panel titled “Old Rule? No Problem. Rule 16 is Officially Revamped for Expert Witnesses” hosted by the Pennsylvania Association of Criminal Defense Lawyers at 1:45 pm EST on November 16, 2023. CLE credit is offered for this event.
Event Description:
In this session, the panelists discuss former Rule 16(a)(1)(G) and the problems prompting change. Before now, the government only needed to provide a summary to the defense. Under the new rule, the government must disclose more and the defense now has plenty to work with. The catch? Both sides must disclose and both sides have more to work with. Panelists discuss the benefits of the changes and nuances to be aware of moving forward.
Moderator:
Caroline G. Donato, Partner, MacElree Harvey, Ltd.
Speakers:
Sharon L. McCarthy, Partner, Kostelanetz LLP
Michael Comber, Partner, Comber Miller LLC
Click here to register and click here for the program guide.

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

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

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

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

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

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

Panelists:

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

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

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

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

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

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

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

Panelists:

Panel of current and retired IRS Special Agents TBA

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

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

Click here to register and for more information.

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

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

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

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

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