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.

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

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

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

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

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Federal Bar Association 2024 Tax Law Conference (CLE/CPE)
2024-03-01 08:00 - 2024-03-05 17:00 (America/New_York)
Join the Section on Taxation for the 48th Annual Tax Law Conference. This three-day program will offer the same great content in-person and online. Programming will be held in-person on Friday, March 1 and virtually from Monday, March 4 – Tuesday, March 5. Programming will include a keynote luncheon address and awards reception for the prestigious Kenneth H. Liles Award for Distinguished Service to an eminent tax practitioner. Ethics, CLE, and CPE credit will be available.
Friday, March 1, 2024
4:00 PM – 5:00 P.M. (EST): Megan L. Brackney participates in a panel titled “Multijurisdictional Ethics Issues – Working in Multiple Jurisdictions – Some Things You May Not Think About May Hurt.”
Description: Practitioners who represent foreign (and domestic) clients face problems that not only raise ethics issues (like practicing in more than one jurisdiction – e.g., license issues, language issues, as well as knowledge of other jurisdictions), but importantly may also involve them and their clients in a number of reporting requirements and even scrutiny under federal money laundering and other statutes that impose criminal liability. These situations require thought about due diligence on accepting clients from other jurisdictions who may have needs or motives besides having a house in your state – tax evasion, reporting of income and assets, etc. This panel will discuss matters you really need to consider and actions you need to take to represent clients with more complex investments and businesses.
Moderator:
Fred Murray, Special Counsel, IRS, U.S. Department of the Treasury
Panelists:
Megan L. Brackney, Partner, Kostelanetz LLP
Matt Cooper, Managing Director, Tax Controversy Services, Deloitte Tax LLP
Emily Lesniak, Senior Level Counsel, Procedure and Administration, IRS, U.S. Department of the Treasury
Monday, March 4, 2024
12:30 PM – 1:30 PM (EST): Michael Sardar moderates a panel titled “The Employee Retention Credit Rewind: Evaluating ERC Claims and Determining the Right Path Forward.”
Description: The Employee Retention Credit (“ERC”) is a pandemic-era program that allowed taxpayers who suffered a pandemic-related business interruption to claim a tax credit tied to the number of employees employed by the business. Only businesses that met certain qualification guidelines were entitled to claim benefits under the ERC. In the midst of the pandemic-driven rush to distribute funds to taxpayers, some taxpayers made ERC claims that did not meet Congress’ qualification criteria. The Service has stepped-up enforcement efforts with respect to nonqualifying claims by auditing taxpayer ERC claims, investigating tax advisors and ERC consulting companies, and taking other enforcement action. The IRS has also paused processing new ERC claims, instituted a withdrawal program that would allow certain taxpayers to withdraw nonqualifying claims, and announced a voluntary disclosure program to allow taxpayers to return inappropriately claimed ERC funds.
Moderator:
Michael Sardar, Partner, Kostelanetz LLP
Panelists:
Melissa Henkel, Branch Chief, Office of Chief Counsel, IRS, U.S. Department of the Treasury
Starling Marshall, Partner, Crowell & Moring LLP
John McInelly, Executive Lead, Employee Retention Credit, IRS, U.S. Department of the Treasury
Daniel Strickland, Senior Counsel, Holland & Knight
2:00 PM – 3:00 PM (EST): Caroline D. Ciraolo moderates a panel titled “Defending Malta Pension Plans – Lessons Learned and What Lays Ahead….”
Description: In July 2021, the IRS added Malta pension plans (MPPs) to its “Dirty Dozen” list as a “potentially abusive” transaction, explaining that some “U.S. citizens and residents are relying on an interpretation of the U.S.‐Malta Income Tax Treaty (Treaty) to take the position that they may contribute appreciated property tax free to certain Maltese pension plans and that there are also no tax consequences when the plan sells the assets and distributes proceeds to the U.S. taxpayer. In December 2021, the IRS announced a Competent Authority Arrangement between the U.S. and Malta stating the mutual understanding that “pension fund” for purposes of the Treaty does not include a plan that allows participants to contribute property other than cash or does not limit contributions based on a taxpayer’s employment or self-employment income. On June 7, 2023, the IRS proposed making the MPPs a listed transaction, and later that month, IRS Criminal Investigation issued numerous summonses to individuals and entities involved in MPPs and later confirmed a joint investigation with IRS Large Business & International. Practitioners representing MPP clients have addressed myriad issues including the scope and impact of joint investigations, the validity of summonses, treaty interpretations, applicable statutes of limitations, privileges and work product doctrine, and conflicts of interest. This panel will review those issues, discuss lessons learned and recent developments, and what may lay ahead as the government continues to pursue its parallel investigations.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Tom Cullinan, Shareholder, Chamberlain, Hrdlicka, White, Williams & Aughtry
Kathy Enstrom, Director of Investigations, Moore Tax Law Group LLC
Daniel Price, Managing Member, Law Offices of Daniel N. Price, PLLC
Tuesday, March 5, 2024
2:00 PM – 3:00 PM: Caroline D. Ciraolo moderates a panel titled “We Live in Interesting Times – The Latest in Criminal Tax Investigations and Sentencings.”
Description: IRS Criminal Investigation and its partners within the Department of Justice have been hard at work pursuing individuals and entities believed to have engaged in willful tax violations. Recent criminal tax investigations involve syndicated conservation easements, Malta pension plans, international structures and accounts, cryptocurrency schemes, employment tax violations, pandemic-related fraud, and other high priority areas of enforcement. Many of these investigations involve complex and emerging issues, including the use of filter teams, acquisition and use of foreign based evidence, and constitutional challenges. At the other end of the lifecycle of a criminal tax case, defense counsel and prosecutors are addressing new developments in sentencings, including the consideration of intended tax loss and acquitted conduct, the Zero-Point Offender adjustment, the corresponding impact of role adjustments, and a renewed push to consider non-custodial sentences. Panelists will review these important issues, discuss recent developments, and offer best practices.
Moderator:
Caroline D. Ciraolo, Partner, Kostelanetz LLP
Panelists:
Sandra Brown, Principal, Hochman Salkin Toscher Perez P.C.
Eric Hylton, Director of Investigations, ZMF Law
Jeffrey Neiman, Partner, Marcus Neiman & Rashbaum LLP
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American Bar Association's 39th Annual National Institute on White Collar Crime
2024-03-06 10:30 - 11:45 (America/Los_Angeles)
On March 6, 2024, Caroline D. Ciraolo speaks on a panel titled “Criminal Tax Enforcement – The Powers and Perils of Parallel Criminal and Civil Investigations” at the ABA’s 39th Annual National Institute on White Collar Crime.
Parallel investigations involving the IRS and federal tax matters by different state or federal government entities have become common practice. The panel will discuss the challenges and strategies when dealing with such proceedings, including issues that arise when government coordination may result in a determination of a “joint” rather than a parallel matter.
Wednesday, March 6, 2024
10:30am – 11:45am (PST)
Moderator:
Sandra R. Brown, Hochman Salkin Toscher Perez P.C.
Speakers:
Caroline D. Ciraolo, Kostelanetz LLP
Ronald L. Cheng, Pillsbury Winthrop Shaw Pittman LLP
Mary E. Hammond, Executive Director, Global Operations Policy & Support, IRS Criminal Investigation
Pamela M. Johnston, Foley & Lardner LLP

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2024 AML Partnership Forum
2024-03-18 12:00 - 2024-03-20 12:15 (Europe/Berlin) | The Mayflower Hotel, 1127 Connecticut Avenue Northwest, Washington, DC, 20036
On March 19, 2024, Don Fort will be moderating a law enforcement panel at the AML Partnership Forum with IRS-CI, HSI, and FBI officials. He will also be delivering the closing remarks on Wednesday, March 20, 2024. The event is taking place this year from March 18-20, 2024 at the Mayflower Hotel in Washington, D.C.
Event Description
This event is an opportunity for members of the AML community from financial service providers and law enforcement agencies to have candid, confidential conversations on key topics on preventing money laundering, terrorist financing and other financial crimes.
Speakers
Katrina W. Berger, Executive Associate Director, HSI
Ken Harvey, Corporate Director
Guy Ficco, Deputy Chief, IRS:CI
Salvatore Russo, Brigadier General, Guardia di Finanza (Economic and Financial Police), Italy
James Barnacle, Financial Crimes Section, Criminal Investigative Division, FBI
Don Fort, Director of Investigations, Kostelanetz LLP
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Nuts and Bolts of Tax Controversy 2024
2024-03-25
On March 25, 2024, Bryan C. Skarlatos and his co-chair Michael Desmond will deliver the opening remarks for the Practicing Law Institute’s program, Nuts and Bolts of Tax Controversy 2024. This event will take place both virtually and in-person at PLI New York.
Event Description
This event is designed for tax practitioners who want to gain a deeper understanding of the evolving post-IRA tax enforcement and compliance environment.
Speakers
Bryan C. Skarlatos, Kostelanetz LLP
Michael J. Desmond, Gibson, Dunn & Crutcher LLP
Sharon Katz-Pearlman, Greenberg Traurig, LLP
Lawrence A. Sannicandro, McCarter & English, LLP
Marc L. Caine, Internal Revenue Service
Melissa L. Wiley, Lowenstein Sandler LLP
Jennifer M. Black, Internal Revenue Service
Rochelle L. Hodes, Crowe LLP
Clifford R. Scherwinski, Internal Revenue Service
Nikole C. Flax, PwC
Pamela Grewal, Andersen
James B. Kelly, Internal Revenue Service
Brian C. McManus, Latham & Watkins LLP
Elizabeth P. Askey, Internal Revenue Service
Sheri A. Dillon, Morgan, Lewis & Bockius LLP
Mary I. Slonina, KPMG LL
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With A Little Help From Our Friends - Cross-Border Criminal Tax Investigations
2024-04-12 14:30 - 16:00 (Europe/Berlin) | Munich, Germany
On April 12, 2024, Caroline D. Ciraolo will co-chair a session on cross-border criminal tax investigations during the 24th Annual U.S. and Europe Tax Practice Trends Conference hosted by the American Bar Association in Munich, Germany.
Event Description
Countries around the world are recognizing the value of cooperation and collaboration to combat transnational criminal tax offenses. Governments and their respective tax authorities are leveraging treaty relationships and using a wide range of tools to gather information, documents, and evidence located outside their borders to investigate crimes that occur across jurisdictions. Practitioners representing clients caught in these investigations need to identify the various stakeholders, engage with local professionals, understand the foreign rules regarding data privacy, preservation, and protection, manage public relations, communicate with law enforcement and regulatory authorities, navigate red notices and extradition risks, and negotiate with multiple jurisdictions.
The panelists will present the government’s view of cross border investigations as well as best practices from counsel for the defense.
Co-Chairs
Caroline D. Ciraolo, Kostelanetz LLP, Washington, DC
Alice Rousseau, Alice Rousseau Avocats, Paris
Speakers
Mary E. Hammond, Executive Director, Global Operations Policy and Support, IRS Criminal Investigation, Washington, DC
Magnus Müller, Allen & Overy LLP, Munich
Sarah Paul, Evershed Sutherland (US) LLP, New York, NY
Sabine Stetter, Stetter Attorneys at Law, Munich
Silvia Martina, Cagnola & Associati Studio Legale, Milan
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Making Tax Policy In An Era Of Artifical Intelligence - Can It Survive The Robots?
2024-06-20 13:00 - 14:30 (America/New_York)
Macdonald “Mac” Norman will participate in a panel titled “Making Tax Policy in an Era of Artificial Intelligence – Can It Survive the Robots?” presented as part of the American Bar Association’s CLE Programming.
Description: While AI is frequently discussed in terms of disruption to private sector activities, its impact on government services has made fewer headlines. But AI may have significant repercussions for policymaking, including for tax. This panel will tackle the challenges confronting tax policymakers as a result of AI-influenced comment letters, industry lobbying, and disinformation campaigns, and whether current policymaking rules remain fit for purpose in such an environment.
Moderator:

Jeremiah Coder, Revenue Jersey

Panelists:

Macdonald “Mac” Norman, Kostelanetz LLP
Adrienne Griffin, Branch Chief, Procedure & Administration Branch 2, IRS Chief Counsel
Alexandra Minkovich, Baker McKenzie
Varun Jain, Senior Counselor, OIRA, Office of Management and Budget

For full event details and registration, click here.
CLE Credit is available for this event.

International Taxation In Cross-Border Operations
2024-07-03 | University of San Diego
Caroline D. Ciraolo is a guest instructor, joined by Leo Unzeitig of Chamberlain Hrdlicka, for the University of San Diego (USD) School of Law and Instituto Tecnológico Autónomo de México (ITAM). Taught concurrently in English and Spanish, this virtual and in-person hybrid, 8-month program aims to provide participants with solid and specialized training in international tax matters from the perspective of the United States and Mexico. It will address the international tax consequences of cross-border operations and investments in the contexts of tax, estate planning and litigation through the analysis of practical cases.
The program is intended for lawyers, accountants and professionals from Mexico and the United States who seek to delve deeper into the complexity of the tax systems of both countries by integrating a binational approach into their respective practices. In-person classes will be held at the ITAM in Mexico City.
For full program details and registration information, please click here.

Resolving a Criminal Tax Matter, Criminal Investigations, Plea Deals, & Sentencing
2024-07-19 16:00 - 17:30 (America/New_York) | University of San Diego
Caroline D. Ciraolo will speak on a panel at the 9th Annual University of San Diego School of Law’s RJS LAW Tax Institute on “Resolving a Criminal Tax Matter, Criminal Investigations, Plea Deals, & Sentencing” on Friday, July 19, 2024.
Description: Caroline Ciraolo is joined by Charles P. Rettig, Partner, Chamberlain Hrdlicka and 49th Commissioner of the IRS, the Honorable Larry Alan Burns, Senior Judge, U.S. District Court, Southern District of California, Sandra R. Brown, Partner, Hochman Salkin Toscher Perez, PC and former Acting U.S. Attorney, Central District of California, to discuss criminal tax investigations and prosecutions, including current IRS enforcement priorities, the roles of IRS Criminal Investigation, DOJ Tax Division, the district courts, and the U.S. Sentencing Guidelines, and the future of IRS enforcement efforts.
For full program details and registration information, please click here.

I Always Think That Everything Could Be A Trap: Ethical Dilemmas in Tax Controversy (CLE)
2024-08-13 13:00 - 14:30 (America/New_York)
Megan L. Brackney will participate in an online American Bar Association panel titled “I Always Think That Everything Could Be A Trap: Ethical Dilemmas in Tax Controversy” on Tuesday, August 13, 2024 at 1pm EDT.
Description: As a tax controversy attorney, you never know what a client might ask, do, or say. A simple audit could soon become a complex web of issues, conflicting interests, and legal dilemmas. This program will discuss scenarios tax controversy attorneys face, address different ethical rules that apply, and dive into some of the true gray areas of a tax controversy practice.
Panelists:

Megan L. Brackney, Kostelanetz LLP
Zhanna A. Ziering, Moore Tax Law Group LLC
Aaron M. Esman, Moore Tax Law Group LLC

For full program details and registration information, please click here.
1.5 hours of CLE Ethics credit are available for this event.

Bringing Your Client Into Compliance Without Coloring Outside The Lines
2024-09-10 13:45 - 14:45 (America/New_York)
Caroline D. Ciraolo will moderate a panel titled “Bringing your client into compliance without coloring outside the lines” as part of the 5th Annual International Tax Conference hosted by the International Fiscal Association (IFA). The conference will take place virtually on September 10 & 11.
Description: Your client failed to report interests in or control over foreign financial accounts, foreign entities, foreign trusts, or gifts from foreign individuals. You know there are several paths to compliance, some much more favorable than others, and your client insists on the broadest protection at the lowest possible cost. This all-to-common scenario presents thorny ethical dilemmas for tax professionals. This panel will walk through the lifecycle of bringing a client with international tax issues into compliance, the ethical issues tax professionals face along the way, the current, relevant authority and guidance, and best practices.
Moderator:

Caroline D. Ciraolo, Kostelanetz LLP, Washington, D.C.

Panelists:

Christopher Rizek, Holland & Knight, Washington, DC
Guinevere Moore, Moore Tax Law, Chicago, IL
Rochelle Hodes, Crowe, Washington, DC

For full program details and registration information, please click here.

Top 10 Federal Tax Issues
2024-10-05 10:15 - 11:30 (America/Los_Angeles)
On October 5, 2024, Megan L. Brackney will participate in a panel titled “Top 10 Federal Tax Issues” as part of the National Association of State Bar Tax Sections’ 45th Annual Conference in Boston, MA. This in-person event will feature speakers and recognized leaders in the estate planning, federal, state and local tax fields and provide attendees with opportunities to learn about and discuss current tax issues.
Panel Description:
This session will discuss current developments and hot topics in federal tax practice, focusing on the recent U.S. Supreme Court decisions in Moore v. United States and Loper Bright Enterprises v. Raimondo and their practical impact on taxpayers, as well as recent federal appeals court decisions including cases related to Tax Court jurisdiction and state law limited partners and self-employment tax. We will also discuss current developments related to IRS enforcement priorities, including private placement life insurance and international information return penalties.
Moderator:

Jaye Calhoun, Kean Miller, New Orleans, LA

Panelists:

Megan L. Brackney, Kostelanetz LLP, New York, NY
John A. Karasek, McDermott Will & Emery, Boston, MA
Brock E. Whalen, Holland & Knight, Austin, TX

For full program details and registration information, please click here.

Ethical Considerations in Jury Selection
2024-10-16 13:45 - 14:45 (America/Los_Angeles)
Kostelanetz LLP partner Sharon McCarthy spoke at the Trial By Jury 2024 program, hosted by the Practicing Law Institute (PLI) on October 16, 2024, in New York City. The panel, “Ethical Considerations in Jury Selection,” addressed the ethical challenges of using jury consultants and investigating jurors through social media. The panel explored how to avoid ethical pitfalls during voir dire and the extent to which a juror’s online presence should factor into their suitability.
Trial By Jury was a one-day program designed for both new trial attorneys and seasoned litigators. It featured sessions taught by prominent federal and state judges, as well as leading litigators from top law firms across the United States. Attendees refined their skills in jury selection, cross-examination, opening and closing statements, and managing ethical issues that arise during jury trials.
Other participants on the panel included the Hon. Stewart D. Aaron of the United States District Court, Southern District of New York; Anirudh Bansal of Cahill Gordon & Reindel LLP; and the Hon. Margaret M. Garnett of the United States District Court, Southern District of New York.
You can learn more here.
Sharon McCarthy is a Fellow of the American College of Trial Lawyers and an award-winning litigator with extensive public service experience, including her tenure as an Assistant US District Attorney in the Southern District of New York. Twice a recipient of the Director’s Award for Superior Performance, Sharon has prosecuted cases in the Violent Crimes and Public Corruption units. Her practice areas include tax fraud, securities fraud, and insider trading, and she also conducts internal investigations for corporate and institutional clients. Sharon serves as an adjunct professor at Fordham Law School, teaching trial advocacy, and has been recognized by New York Super Lawyers and Best Lawyers in America for her work in white-collar criminal defense.
