Kostelanetz LLP

Bryan C. Skarlatos Moderates A Panel Entitled "Non-Filers" At Quinnipiac University's 4th Annual Criminal Tax Day
2021-06-04 13:30 - 14:30 (America/New_York)
On June 4, 2021, Bryan C. Skarlatos moderates a panel entitled “Non-Filers” at Quinnipiac University’s 4th Annual Criminal Tax Day. The Fourth Annual Criminal Tax Day is a conference that provides educational CPE/CLE sessions for CPAs, EAs, and attorneys on the hottest criminal tax topics.
Description: In May of 2020 a report was issued by the Treasury Inspector General for Tax Administration criticizing the IRS for knowing about more than 10 million non-filers, many of whom are high-income earners, and not pursuing them. The IRS assured us that, no, they do have a program and are pursuing them. So, a year later where is the IRS in regards to its non-filer program? Join our experts and hear what the IRS is doing to bring non-filers into the system and when does a taxpayer’s failure to comply constitute criminal behavior.
Moderator: Bryan C. Skarlatos, Esq. Kostelanetz & Fink, LLP, New York, NY
Panelists:
Sara Neill, Esq., Capes Sokol, St. Louis, MO
Hank Kea, Director, Field Collection Operations, Small Business/Self-Employed Division, Internal Revenue Service, Washington, D.C.
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Don Fort Participates In A Panel Entitled "The IRS’s Use of Artificial Intelligence in Criminal Tax Cases" At Quinnipiac University's 4th Annual Criminal Tax Day
2021-06-04 12:30 - 13:30 (America/New_York)
On June 4, 2021, John D. (Don) Fort participates in a panel entitled “The IRS’s Use of Artificial Intelligence in Criminal Tax Cases” at Quinnipiac University’s 4th Annual Criminal Tax Day. The Fourth Annual Criminal Tax Day is a conference that provides educational CPE/CLE sessions for CPAs, EAs, and attorneys on the hottest criminal tax topics.
Description: More and more the IRS is utilizing machine learning, referred to as Artificial Intelligence, or “AI”, in developing its cases. Payroll tax cases, collection cases with false disclosures and non-filer cases have been developed through the IRS’s use of AI. Our panel of experts will explain, to the extent they can discuss it, how the IRS uses AI and what information it can develop to aid the government in enforcement.
Moderator: Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
Sarah Paul, Esq., Eversheds Sutherland, New York, NY
John D. (Don) Fort, Kostelanetz & Fink, LLP, Washington, DC (former Chief of the Internal Revenue Service’s Criminal Investigation (CI) Division)
Gary L. Alford, Supervisory Special Agent, IRS Criminal Investigation, New Haven, CT
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Jay Nanavati Participates In A Panel Entitled "PPP Loan Fraud" At Quinnipiac University's 4th Annual Criminal Tax Day
2021-06-04 11:00 - 12:00 (America/New_York)
On June 4, 2021, Jay Nanavati participates in a panel entitled “PPP Loan Fraud” at Quinnipiac University’s 4th Annual Criminal Tax Day. The Fourth Annual Criminal Tax Day is a conference that provides educational CPE/CLE sessions for CPAs, EAs, and attorneys on the hottest criminal tax topics.
Description: “My client used their PPP Loan money to pay for their kid’s medical school…is this going to be an issue?” The Paycheck Protection Program has been something of a whirlwind as hundreds of billions were quickly shoveled out. Thousands of accountants found themselves drafted into service as loan agents – mostly unpaid agents. And, shocking, there was fraud. Quite a bit of fraud. Join us for a discussion of the government’s efforts to crack down on fraudsters who took advantage of the PPP Loan program, what the IRS is doing about it and where enforcement is headed on this topic.
Moderator: Jeffrey Sklarz, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
Walter Pagano, CPA, CFE, Eisner Amper, Iselin, NJ
Jay Nanavati, Esq., Kostelanetz & Fink, LLP, Washington, DC
Zhanna A. Ziering, Esq., Caplin Drysdale, New York, NY
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Sharon McCarthy Moderates A Panel Entitled "Parallel Civil & Criminal Investigations" At Quinnipiac University's 4th Annual Criminal Tax Day
2021-06-04 09:45 - 10:45 (America/New_York)
On June 4, 2021, Sharon McCarthy moderates a panel entitled “Parallel Civil & Criminal Investigations” at Quinnipiac University’s 4th Annual Criminal Tax Day. The Fourth Annual Criminal Tax Day is a conference that provides educational CPE/CLE sessions for CPAs, EAs, and attorneys on the hottest criminal tax topics.
Description: Just over a year ago the IRS announced the creation of a new Fraud Enforcement Office and Damon Rowe, a seasoned veteran of IRS Criminal Investigation, as its new Director. Not long thereafter, the IRS appointed Carolyn Schenk as National Fraud Counsel. On this panel, they will discuss the increased focus on fraud enforcement, the engagement and collaboration with the IRS operating divisions, and the efforts to develop strong civil fraud cases and fraud referrals to IRS Criminal Investigations. The panel will also discuss risks to practitioners and taxpayers who may be subject to a criminal investigation they do not know exists.
Moderator: Sharon McCarthy, Esq., Kostelanetz & Fink, LLP, New York, NY
Panelists:
Barbara Kaplan, Esq., Greenberg Traurig, New York, NY
Damon Rowe, JD, CPA, Director, Fraud Enforcement Office, Internal Revenue Service, Washington, DC
Carolyn Schenk, Esq., National Fraud Counsel and Asst Division Counsel (International), SB/SE, Office of Chief Counsel, Internal Revenue Service, Washington, DC
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Michael Sardar Participates In A Panel Entitled "What’s New in Criminal Tax" At Quinnipiac University's 4th Annual Criminal Tax Day
2021-06-04 08:45 - 09:45 (America/New_York)
On June 4, 2021, Michael Sardar participates in a panel entitled “What’s New in Criminal Tax” at Quinnipiac University’s 4th Annual Criminal Tax Day. The Fourth Annual Criminal Tax Day is a conference that provides educational CPE/CLE sessions for CPAs, EAs, and attorneys on the hottest criminal tax topics.
Description: IRS Leadership is sending a clear enforcement message. The panelists will address the current state of IRS Criminal Investigation, its enforcement priorities, recent prosecutions, and what practitioners are seeing in the field.
Moderator: Sara V. Spodick, Esq., Director, Low Income Taxpayer Clinic, Quinnipiac Law School
Panelists:
Michael Sardar, Esq., Kostelanetz & Fink, LLP, New York, NY
Joleen Simpson, Acting Special Agent-in-Charge, IRS Criminal Investigation, Boston Field Office
Frank Agostino, Esq., Agostino & Associates, PC, Hackensack, NJ
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Caroline D. Ciraolo Participates In A Panel Entitled "Criminal Investigations and Civil Tax Audits" At The Center For Taxpayer Rights 5th International Conference On Taxpayer Rights
2021-05-28 17:15 - 18:30 (Europe/Athens)
On May, 28, 2021, Caroline D. Ciraolo participates in a panel entitled “Criminal Investigations and Civil Tax Audits” at the Center For Taxpayer Rights 5th International Conference on Taxpayer Rights: Quality Tax Audits and the Protection of Fundamental Rights.
Description: As tax agencies ramp up enforcement efforts, including cooperating internationally, the dividing line between civil tax audits and criminal investigations becomes blurred. This panel will explore the practices of various countries, considering whether the audit and criminal investigation run concurrently, whether there is a mens rea requirement for criminal tax sanctions, the application of the principle of proportionality, and the deterrent function of criminal sanctions. How are civil fraud penalties integrated with criminal sanctions. At what point is the taxpayer notified it is a target of criminal investigation? What is the overlap between tax audits and anti-money laundering initiatives and legislation?
Moderator: Nicolas Michon, Juge au Tribunal Judiciaire de Paris, France
Panelists: Caroline Ciraolo, Kostelanetz & Fink, LLP, United States – David Hummel, Legal Secretary, Court of Justice of the European Union, Luxembourg; Professor, University of Leipzig, Germany – Eleonor Kristoffersson, Professor, School of Law, Psychology and Social Work, Örebro University; Visiting Professor, Linköping University and Gävle University, Sweden
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Caroline D. Ciraolo Participates In A Panel Entitled "Hot Topics on Dealing with International Taxpayers and Tax Treaties" At The California Lawyer’s Association Annual Estate And Gift Tax Conference
2021-05-28 09:15 - 11:15 (America/Los_Angeles)
On May, 28, 2021, Caroline D. Ciraolo participates in a panel entitled “Hot Topics on Dealing with International Taxpayers and Tax Treaties” at the California Lawyer’s Association Annual Estate and Gift Tax Conference.
Description: The panel will discuss tips and traps for international income and estate tax practitioners when using tax treaties to address an international taxpayer’s federal income, gift and estate tax planning issues. The panel will provide insights on treaty-shopping to maximize an international taxpayer’s US estate tax exemption and use of competent authority mechanism to resolve the “grey areas”, and issues that arise when dealing with Australia, Canada, and the PRC. The panel will also discuss model treaty provisions in US bilateral tax treaties and tax information exchange agreements that are used by tax authorities to request tax return information and tax collection assistance, including frequency of requests for information among tax authorities, the procedure in the U.S. for making requests and processing requests received, grounds and applicable procedures for challenging such requests under United States v. Powell, 379 U.S. 48 (1964), and its progeny, and recent related litigation.
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Megan L. Brackney Participates In A Presentation Entitled “Partnership Audits” For The 2020-2021 Portland Tax Forum
2021-05-27 10:30 - 12:00 (America/New_York)
On May 27, 2021, Megan L. Brackney participates in a presentation entitled “Partnership Audits” for the 2020-2021 Portland Tax Forum.
The Portland Tax Forum is a nonprofit corporation whose goal is to provide nationally recognized speakers on tax topics and to promote professional tax education to attorneys, certified public accountants and other tax professionals.
The 2020-2021 program features six online tax forums and stimulating lectures from nationally recognized speakers.
This program offers CLE credits. Registration is required.
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Bryan C. Skarlatos Participates In A Panel Entitled “Mastering Bitcoin, Blockchain and Digital Currency Law,” Hosted By Rossdale CLE
2021-05-26 12:00 - 13:30 (America/New_York)
On May 26, 2021, Bryan C. Skarlatos participates in a panel entitled “Mastering Bitcoin, Blockchain and Digital Currency Law,” hosted by Rossdale CLE.
Cryptocurrency, blockchain, and smart contracts have become one of the most profitable and fastest growing practice areas today. Shares of bitcoin have seen tenfold increases recently. There is a material need for attorneys to understand the latest legal issues involving these emerging payment markets and systems. These technologies can be as transformative as the internet and will create significant opportunities for legal expertise & growth. Fortune 500 companies, governments, and start-ups alike are all seeking to take advantage of this novel use of currency. The faculty for this seminar features three authorities on the subject. This comprehensive program will cover the most relevant issues and practical solutions, including Blockchain, alternative capital raising, distributed ledger, the growth of cryptocurrencies, role of digital currencies in financial transactions, “Smart Contracts,” compliance & avoidance strategies, and virtual currency transmissions. The faculty will also cover the changes and progress on future regulations. Registration includes online access to course and reference materials that serve as a helpful guide to the numerous topics and techniques discussed in the program.
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Sharon L. McCarthy Participates In An On-Demand CLE Webinar Entitled “Trial Skills Webinar Series: Direct Examination” For The Federal Bar Council
2021-05-26
Sharon L. McCarthy, together with Marc Cohen of Cohen & Gresser, participates in an on-demand CLE Webinar entitled “Trial Skills Webinar Series: Direct Examination” for the Federal Bar Council.
The webinar can be viewed here.

Don Fort Participates In A Program Entitled “Money Laundering and Mitigating Global Financial Crime in Canada 2021"
2021-05-25 10:00 - 11:00 (America/New_York)
On May 25, 2021, Don Fort participates in the virtual program “Money Laundering and Mitigating Global Financial Crime in Canada 2021.” Don Fort is participating in Day 3 of the program, with a presentation entitled “Mastering Money Laundering Intelligence and Criminal Investigations.”
Description:
Money laundering is a pervasive part of many sectors of the BC economy that poses practical, financial, legal, ethical, and reputational risks for lawyers, law firms, government agencies, and companies.
This 3-day course provides an understanding of the law as well as a deep dive into external criminal pressures from around the world that impact BC. Experts will share their knowledge and identify high-risk areas and typologies (whether the risks arise from clients, transactions, geopolitical pressures, capital flight, drug trafficking, fraud, sanctions, or politically exposed persons), and explain how to mitigate those risks. Attendees will learn how to master money laundering investigations and conduct financial crime intelligence gathering for clients and agencies.
“Mastering Money Laundering Intelligence and Criminal Investigations” is being moderated by program chair Christine Duhame, with Irene N. Kenyon and Don Fort participating.
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Don Fort Participates In A Workshop Entitled “Cryptocurrencies and Cryptocrime” For The Association Of Certified Financial Crime Specialists
2021-05-20 11:30 - 13:30 (America/New_York)
On May 20, 2021, Don Fort participates in a virtual workshop entitled “Cryptocurrencies and Cryptocrime” for the Association of Certified Financial Crime Specialists (ACFCS).
Description:
As the number of crypto-related businesses multiply and a growing number of individuals hold cryptocurrencies, how should a financial institution respond? Simply saying “we don’t bank crypto” is no longer a viable option, especially as regulators have made crypto risk a priority and most institutions have crypto exposure – whether they know it or not.
In short, confronting financial crime in cryptocurrencies is now an essential part of securing the financial system from criminals. That’s why ACFCS and Chainalysis are launching their first workshop focused solely on understanding and addressing financial crime threats in cryptocurrencies.
The workshop is designed for those with mid-level and advanced experience in compliance, investigations and enforcement, though almost anyone with responsibility for financial crime prevention and detection will find value.
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Caroline D. Ciraolo Participates In A Panel Entitled "The Power of Collaborative Leadership" At The ABA Section Of Taxation Virtual May Meeting
2021-05-14 16:30 - 18:00 (America/New_York)
On May, 14, 2021, Caroline D. Ciraolo participates in a panel entitled “The Power of Collaborative Leadership” at the American Bar Association Section of Taxation Virtual May Meeting.
Description: The Women in Tax Forum will host a panel discussion on collaborative leadership. Our distinguished panelists bring a wealth of knowledge and experience from their leadership positions in government, law firms, accounting firms, and Fortune 500 companies. During a 90-minute interactive discussion on Zoom, they will explain how practicing collaborative leadership within our organizations can empower us to be more effective leaders and generate more powerful, sustainable results.
Moderator: Danielle E. Rolfes (Partner, KPMG LLP, Washington DC)
Panelists: Michael J. Caballero (Partner, Covington & Burling LLP, Washington DC); Caroline D. Ciraolo (Partner, Kostelanetz & Fink, LLP, Washington DC); Nikki Flom (Tax Director, Facebook, San Francisco, CA); Lena Y. Hines (Principal, Ernst & Young LLP, Los Angeles, CA)
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Caroline D. Ciraolo Participates In A Panel Entitled "Collection Abroad, Including Collection of Title 26 And Title 31 International Information Return Penalties" At The ABA Section Of Taxation Virtual May Meeting
2021-05-12 12:30 - 14:00 (America/New_York)
On May, 12, 2021, Caroline D. Ciraolo participates in a panel entitled “Collection Abroad, Including Collection of Title 26 and Title 31 International Information Return Penalties” at the American Bar Association Section of Taxation Virtual May Meeting.
Description: With the increase in international enforcement efforts, heightened focus on anti-money laundering and anti-tax evasion, and recent clarifications to the Delinquent International Information Return Submission procedures, individuals and entities are increasingly subject to substantial civil penalties for failing to report foreign financial accounts and other violations of the Bank Secrecy Act and the Internal Revenue Code. This panel will review the methods by which the United States can collect penalties assessed under the Bank Secrecy Act and the Internal Revenue Code, available defenses, and best practices for pursuing collection alternatives. The panelists will also discuss other collection devices available to the Government to collect taxes from abroad, including: writ ne exeat republica actions and customs or prevent departure orders; repatriation orders; receiverships; and mutual collection assistance requests under applicable treaties.
Moderator: Eli S. Noff, Frost Law, Annapolis, MD
Panelists: Frank Agostino, Agostino & Associates, PC, Hackensack, NJ; Caroline D. Ciraolo, Kostelanetz & Fink LLP, Washington, DC; Daniel N. Price, IRS Office of Chief Counsel (Small Business/Self Employed), Austin, TX; Thomas J. Sawyer, U.S. Department of Justice, Tax Division, Washington, DC
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Stephen Josey Participates In The Civil And Criminal Tax Penalties Committee Panel At The ABA Section Of Taxation Virtual May Meeting
2021-05-11 14:30 - 16:00 (America/New_York)
On May 11, 2021, K&F associate Stephen Josey participates in a panel entitled “Civil & Criminal Tax Penalties – Reports of Subcommittees on Important Developments” at the American Bar Association Section of Taxation Virtual May Meeting. Josey will be providing updates during the TTCP subcommittee presentation.
Description: Representatives of the various subcommittees will provide updates on important developments in civil and criminal tax controversies.
Panelists: Legislative and Administrative Developments – S. Starling Marshall, Crowell & Moring, LLP, New York, NY; IRS Investigations and Enforcement – Sanessa Griffith, Skadden LLP, Washington, DC; Important Developments in Civil Litigation – Stephen Josey, Kostelanetz & Fink LLP, New York, NY; Important Developments in Criminal Litigation – Ben Eisenstat, Caplin & Drysdale, Chtd, Washington, DC; Monetary Violations and Forfeitures – Matthew Lee, Fox Rothschild, LLP, Philadelphia, PA; Foreign Financial Reporting and Enforcement – Victor Jaramillo, Caplin & Drysdale, Chtd, Washington, DC; International Tax Practice – Sahel A. Assar, Buchanan Ingersoll & Rooney, PC, Washington, DC; Voluntary Disclosures – Laura Gavioli, Alston & Bird LLP, New York, NY; Privileges – Steven P. Johnson, Morgan Lewis, Washington, DC; Sentencing Issues – Derick Vollrath, Marcus Neiman Rashbaum & Pineiro, LLP, Fort Lauderdale, FL.
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Caroline D. Ciraolo Chairs The Civil And Criminal Tax Penalties Committee Panel At The ABA Section Of Taxation Virtual May Meeting
2021-05-11 14:30 - 16:00 (America/New_York)
On May 11, 2021, Caroline D. Ciraolo chairs a panel entitled “Civil & Criminal Tax Penalties – Reports of Subcommittees on Important Developments” at the American Bar Association Section of Taxation Virtual May Meeting.
Description: Representatives of the various subcommittees will provide updates on important developments in civil and criminal tax controversies.
Panelists: Legislative and Administrative Developments – S. Starling Marshall, Crowell & Moring, LLP, New York, NY; IRS Investigations and Enforcement – Sanessa Griffith, Skadden LLP, Washington, DC; Important Developments in Civil Litigation – Stephen Josey, Kostelanetz & Fink LLP, New York, NY; Important Developments in Criminal Litigation – Ben Eisenstat, Caplin & Drysdale, Chtd, Washington, DC; Monetary Violations and Forfeitures – Matthew Lee, Fox Rothschild, LLP, Philadelphia, PA; Foreign Financial Reporting and Enforcement – Victor Jaramillo, Caplin & Drysdale, Chtd, Washington, DC; International Tax Practice – Sahel A. Assar, Buchanan Ingersoll & Rooney, PC, Washington, DC; Voluntary Disclosures – Laura Gavioli, Alston & Bird LLP, New York, NY; Privileges – Steven P. Johnson, Morgan Lewis, Washington, DC; Sentencing Issues – Derick Vollrath, Marcus Neiman Rashbaum & Pineiro, LLP, Fort Lauderdale, FL.
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Don Fort Participates In A Virtual Event Entitled “The Rapid Evolution of Data Analytics in AML and Financial Crimes” For The Delaware Chapter Of The Association Of Certified Anti-Money Laundering Specialists
2021-05-11 13:00 - 14:00 (America/New_York)
On May 11, 2021, Don Fort participates in a virtual event entitled “The Rapid Evolution of Data Analytics in AML and Financial Crimes” for the Delaware Chapter of the Association of Certified Anti-Money Laundering Specialists (ACAMS).
Description:
The talk will include the state of affairs of data analytics in law enforcement, as well as data analytics and artificial intelligence in the anti-money laundering profession, and the intersection of the two. The talk will include a case study to exemplify these topics.
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Megan L. Brackney Participates In A Presentation Entitled "Attorney-Client Privilege: The Tax Edition" At New York Law School's 18th Annual Tax Lawyering Workshop
2021-04-30 09:15 - 10:15 (America/New_York)
On April 30, 2021, Megan L. Brackney participates in a presentation entitled “Attorney-Client Privilege: The Tax Edition” at New York Law School’s 18th Annual Tax Lawyering Workshop.
New York Law School’s Professional Responsibility in Tax Workshop is an annual event put on by the Graduate Tax Program. This year’s theme is Everyday Challenges for Tax Lawyers. The keynote speaker is Michael P. Ryan, Chair of the Trusts and Estates and Estate Litigation practice groups at Jaspan Schlesinger, LLP. In addition to Megan L. Brackney’s presentation, the program will include panel discussions such as The Perils of Tax Practice: Ethical Challenges in Representing the Dangerous Client.
This program offers CLE credits. The event is free of charge and will meet virtually via Zoom. Registration is required.
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Bryan C. Skarlatos Participates In A Panel Entitled "A New Regime of Transparency: Anti-Money Laundering and Corporate Transparency Acts of 2020 and Expansion of Cryptocurrency Reporting" For The ABA Section of Taxation
2021-04-27 13:00 - 15:00 (America/New_York)
On April 27, 2021, Bryan C. Skarlatos participates in a panel entitled “A New Regime of Transparency: Anti-Money Laundering and Corporate Transparency Acts of 2020 and Expansion of Cryptocurrency Reporting” for the American Bar Association Section of Taxation.
Overview: This two hour program covers the substantial legislative changes made by the Anti-Money Laundering and Corporate Transparency Acts of 2020 and the recent expansion of cryptocurrency reporting announced by FinCEN. This is the first major overhaul of the Bank Secrecy Act (“BSA”) in fifty years. The program will cover the expanded powers and duties of FinCen highlighting AML priorities and regulations, streamlining Currency Transaction Reporting (“CTR”) , Suspicious Activity Reporting (“SAR”); the creation of a FinCEN Exchange; and inter-agency coordination and information sharing. The program will also cover the new federal beneficial ownership reporting regime creating a FinCEN beneficial ownership registry and new whistleblowing provisions provided for money laundering violations permitting a reward of up to 30 % of what has been collected as monetary sanctions.
Moderator: Steven Toscher, Principal, Hochman, Salkin, Toscher, Perez
Panelists:
Bryan C Skarlatos, Partner, Kostelanetz & Fink LLP
Andrew Winerman, Acting Deputy Associate Director of FinCEN’s Strategic Operations Division
Deborah Connor, Chief, Money Laundering and Asset Recovery Section, U.S Department of Justice
Evan Davis, Principal, Hochman, Salkin, Toscher, Perez P.C.
Ian M. Comisky, Partner, Fox Rothschild LLP
Stephanie L. Brooker, Partner, Gibson, Dunn & Crutcher LLP
Click here for more information and to register. Please sign in by 12:15 pm for pre-call.

Robert M. Russell Participates In A Presentation At The ABA Tax Administrative Practice Monthly Conference Call
2021-04-20 11:00 - 12:00 (America/New_York)
On April 20, 2021, Robert M. Russell participates in a presentation at the ABA Tax Administrative Practice Monthly Conference Call.
The ABA Tax Administrative Practice Committee deals with tax system procedure and practice, and covers issues involving examination, appeals, and the Internal Revenue Service industry specialization and coordinated examination programs. On the third Wednesday of most months, the ABA Tax Practice Committee holds conference calls for its members, where recent developments are debated in depth.
In his presentation, Robert M. Russell gives an FBAR update, focusing on several new opinions in the FBAR area that have been issued recently. Robert M. Russell discusses these new cases and other FBAR updates, including the interaction of the return filing extension with the FBAR deadline.
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Destiny Reese Moderates A Panel Entitled “Exploring Careers in Tax Law” Hosted By The Morehouse-Spelman Pre-Law Society
2021-04-15 18:00 - 19:30 (America/New_York)
On April 15, 2021, Destiny Reese moderates a panel entitled “Exploring Careers in Tax Law” for the Morehouse-Spelman Pre-Law Society. This panel serves as an opportunity for students at the historically Black institutions of Spelman College and Morehouse College to explore careers in tax law and discuss the need for diversity in the tax field.
Description:
The event includes a presentation by partner Lawrence Sannicandro of Kostelanetz & Fink, LLP, who will provide an overview of tax law and the various pathways available to students desiring to enter the tax practice. The presentation will be followed by a panel during which an esteemed group of practitioners and scholars will discuss their professional experiences and the value of pursuing a career in tax law.
Moderator: Destiny Reese, Pre-Law Paralegal Intern, Kostelanetz & Fink, LLP
Panelists:

The Honorable Maurice B. Foley, Chief Judge of the U.S. Tax Court
Eric Hylton, IRS Commissioner – Small Business/Self-Employed Division
Nyamagaga Gondwe, Professor of Tax Law at NYU School of Law
Steven Dean, Professor of Tax Law at Brooklyn Law School
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Don Fort Participates In A Presentation Entitled "Enforcement Action Case Study: Goldman Sachs and the 1MDB Scandal" At The Association of Certified Anti-Money Laundering Specialists' ("ACAMS") Virtual Hollywood Event
2021-04-13 15:15 - 16:15 (America/New_York)
On April 13, 2021, Don Fort participates in a presentation entitled “Enforcement Action Case Study: Goldman Sachs and the 1MDB Scandal” at the Association of Certified Anti-Money Laundering Specialists’ (“ACAMS”) Virtual Hollywood event.
Description:
• Outlining conspiracy to pay over $1 billion in bribes to Malaysian and Abu Dhabi officials to highlight Foreign Corrupt Practices Act risks and underscore ongoing tensions between business lines and compliance
• Analyzing the cases for criminal conspiracy to launder money of Goldman officials Tim Leissner and Roger Ng to highlight l risks involving personal liability for AML violations
• Detailing how Goldman relationship with fugitive Jho Low facilitated misappropriation of 1MDB funds to mitigate risks involving inadequate oversight of high-risk clients
Moderator: Gregg Fields, CAMS, Content Analyst, ACAMS
Panelists:
Don Fort, Director of Investigations, Kostelanetz & Fink, LLP
Dennis M. Lormel, CAMS, President and Chief Executive Officer, DML Associates
Clare Rewcastle Brown, Editor, Sarawak Report
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Yoram Keinan Participates In A Panel Entitled "Hedging Your Bets – Taxation of Financial Instruments and Transactions in Uncertain Times" At The Tax Executives Institute's 71st Midyear Conference
2021-03-25 11:30 - 12:45 (America/New_York)
On March 25, 2021, Yoram Keinan participates in a panel entitled “Hedging Your Bets – Taxation of Financial Instruments and Transactions in Uncertain Times” at the Tax Executives Institute’s 71st Midyear Conference (virtual).
Panelists:
Yoram Keinan, Partner; Kostelanetz & Fink, LLP
Marcus S. Shore, Senior Tax Consultant; Dominion Energy Services, Inc.
Jonathan R. Zelnik, Principal; KPMG, LLP
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Caroline D. Ciraolo Co-Chairs A Panel Entitled "New Tactics by Governments in Criminal Tax Enforcement" At The 21st Annual U.S. and Europe Tax Practice Trends Conference, ABA Section of Taxation, IBA Taxes Committee, and IFA–USA Branch
2021-03-25 11:00 - 12:30 (America/New_York)
On March 25, 2021, Caroline D. Ciraolo co-chairs a panel entitled “New Tactics by Governments in Criminal Tax Enforcement,” at the 21st Annual U.S. and Europe Tax Practice Trends Virtual Conference, ABA Section of Taxation, IBA Taxes Committee, and IFA–USA Branch .
Description: Despite the pandemic, governments around the world are actively investigating and prosecuting tax crimes. These investigations involve some of the most complex and sophisticated financial transactions we have seen to date, including the cum-ex investigations in Germany, Belgium, and Denmark involving more than 1,000 suspects, and the complex financial dealings of high wealth individuals engaged in broad, cross-border conduct. To identify and effectively prosecute these cases, governments are deploying all available resources and investigative tools. This panel will address some of those tools, including investigative interviews, search warrants, and exchange of information provisions. In addition, the panelists will delve into several hot topics in global criminal tax enforcement, including the focus on professional enablers and facilitation of tax evasion, use of deferred and non-prosecution agreements, and the application of double jeopardy. Finally, the panelists will discuss some of the “ripped from the headlines” cases in their respective jurisdictions.
Co-Chairs:
Caroline D. Ciraolo, Partner, Kostelanetz & Fink, LLP, Washington, DC
Sabine Stetter, Stetter Attorneys at Law, Munich
Panelists:
Felice D’Acquisto, LMS Studio Legale, Rome
Lawrence S. Feld, Law Office of Lawrence S. Feld, New York, NY
Jessica Parker, Corker Binning, London
Alice Rousseau, Alice Rousseau Avocats, Paris
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Caroline D. Ciraolo Participates In A Panel Entitled "International Tax Enforcement, Money Laundering and Corruption" At The Advising Latin American Families in a Transparent World Virtual Conference
2021-03-25 09:30 - 10:15 (America/New_York)
On March 25, 2021, Caroline D. Ciraolo participates in a panel entitled “International Tax Enforcement, Money Laundering and Corruption,” at the Advising Latin American Families in a Transparent World Virtual Conference.
Description: The Advising Latin American Families In A Transparent World forum brings together expert industry speakers from Latin America, the US, Caribbean and Europe to discuss wealth planning for Latin American HNWI and their families. This event aims to equip private client advisors with practical solutions when planning for Latin American family wealth preservation & succession.
Over the past year a multitude of international initiatives, such as the EU’s tax blacklist project and the OECD’s Mandatory Disclosure Regime, have hit the shores of Latin America in the form of corporate beneficial owner registers, reports on tax planning and increased interaction of BEPS rules with personal investment structures.
The events’ leading speakers will help private client advisors navigate through the continuously changing private banking landscape and provide the tools needed to advice LatAm HNW clients in achieving their objectives of wealth preservation, family governance, personal security, and privacy.
Panelists:
Caroline D. Ciraolo, Partner; Kostelanetz & Fink, LLP, Washington, DC
Bruce Zagaris, Partner; Berliner, Corcoran & Rowe LLP, Washington DC

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Caroline D. Ciraolo Participates In A Panel Entitled "IRS Undeterred: An Update on Criminal Tax Enforcement" For The D.C. Bar Tax Section
2021-03-24 12:30 - 13:45 (America/New_York)
On March 24, 2021, Caroline D. Ciraolo participates in a panel entitled “IRS Undeterred: An Update on Criminal Tax Enforcement.” The event is sponsored by the D.C. Bar Taxation Community as part of the ongoing Tax Audits and Litigation Series.
Description: While the world has been on pause, IRS Criminal Enforcement has not missed a beat. Come hear from Executive Director, Operations Policy and Support, IRS Criminal Investigation Guy Ficco and seasoned practitioners about the latest in IRS enforcement. Topics will include recent indictments related to undeclared offshore assets, the first guilty pleas related to conservation easement tax deductions, employment tax prosecutions, and more. Members of the D.C. Bar Law Student Community are highly encouraged to attend.
Panelists:
Caroline D. Ciraolo, Partner: Kostelanetz & Fink, LLP, Washington, D.C.
Guy A. Ficco, Executive Director, Operations Policy and Support: IRS Criminal Investigation, Washington, D.C.
Jeffrey A. Neiman, Partner: Marcus Neiman Rashbaum & Pineiro, LLP, Miami, FL

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Caroline D. Ciraolo Participates In A Panel Entitled "Preserving Privilege in a Virtual World" At The Tax Executives Institute's 71st Midyear Conference
2021-03-23 17:00 - 18:15 (America/New_York)
On March 23, 2021, Caroline D. Ciraolo participates in a panel entitled “Preserving Privilege in a Virtual World” at the Tax Executives Institute’s 71st Midyear Conference (virtual).
Moderator: Brian P. Kaufman, TEI’s IRS Administrative Affairs Committee, Capital One Financial Corporation
Panelists:
Caroline D. Ciraolo, Partner; Kostelanetz & Fink, LLP, Washington, DC
James N. Mastracchio, Winston & Strawn LLP
Kat Saunders Gregor, Ropes & Gray LLP
Abbey B. Garber, Thompson & Knight LLP
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Don Fort Participates in "Ask Me Anything" Series for the Association of Certified Financial Crime Specialists
2021-03-16 13:00 - 14:00 (America/New_York)
On March 16, 2021, Don Fort participates in a special Association of Certified Financial Crime Specialists (ACFCS) series entitled, “Ask Me Anything: Don Fort, the former head of IRS-CI.” This series is exclusive for ACFCS Members in 2021.
Description:
ACFCS describes the goal of this initiative as to engage current and former professionals, including anti-money laundering (AML) professionals, investigators, regulators and others in the public and private spaces to help strengthen fincrime professionals at all levels and give them a chance to ask the tough program questions to individuals who have fought through and overcome similar challenges.
In this session, attendees will get a chance to ask their own questions of Mr. Fort, including:
Best and worst advice he has ever received?
Lessons learned from the toughest fincrime cases and takeaways for compliance officers, investigators?
What advice he has for those just entering the field and trying to rise to the next level of their career?
How AML compliance teams can be more “effective” to create intelligence with a “high degree of usefulness to law enforcement,” the incoming standard.
2020 lessons learned and predictions for 2021 looking ahead.
What’s the most interesting case you worked on in your time with IRS-CI?
What’s the one thing you would change as you reflect back on your career?
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Caroline D. Ciraolo Participates In A Panel Entitled "Increased IRS Exam Activity on High Wealth Taxpayers and Their Investment Structures" At The Florida Tax Institute 2021 Conference
2021-03-11 09:25 - 10:25 (America/New_York)
On March 11, 2021, Caroline D. Ciraolo participates in a panel entitled “Increased IRS Exam Activity on High Wealth Taxpayers and Their Investment Structures” at the Florida Tax Institute’s 2021 Conference.
Description: The IRS has again increased its focus on examinations of high-wealth individuals. Each review is expected to include the individual tax return of the sophisticated taxpayer as well as related returns such as partnerships, foundations, trusts, and other business entities. Similarly, the IRS has recently announced a number of other new audit campaigns and initiatives, including one on October 5, 2020, that will examine Nonresident Aliens who receive rental income from U.S. real property, and on September 14, 2020, one intended to increase FIRPTA voluntary compliance in connection with the withholding of tax and reporting obligations on the disposition of U.S. real property interests through issue-based examinations and external education. The panel will discuss these and other current developments and also discuss the IRS new Office of Fraud Enforcement and their implications for high wealth foreign and domestic taxpayers.
Moderator: Fred Murray, Special Counsel, Office of Chief Counsel, IRS, Washington, DC
Panelists:
Caroline D. Ciraolo, Partner; Kostelanetz & Fink, LLP, Washington, DC
Steven Toscher, Managing Principal; Hochman Salkin Toscher Perez P.C., Beverly Hills, CA
Clifford Scherwinski, Director; Field Operations GHW & Passthrough Exam Strategy; LB&I Division, IRS, Washington, DC
Deborah Palacheck, Director; Withholding and International Individual Compliance; LB&I Division, IRS, Washington, DC
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Don Fort Participates In A Panel Entitled "Force Multipliers: The Increased Use of Data Analytics to Identify Subjects of Civil and Criminal Enforcement Actions" At The FBA Tax Conference
2021-03-05 16:00 - 17:00 (America/New_York)
On March 5, 2021, Don Fort participates in a panel entitled “Force Multipliers: The Increased Use of Data Analytics to Identify Subjects of Civil and Criminal Enforcement Actions” at the FBA Tax Conference.
Description:
The Internal Revenue Service (IRS) is effectively using data analytics to combat tax abuse domestically and around the world. Through the use of data, analytics and highly trained personnel, the IRS is able to identify taxpayers who have a high potential for committing tax avoidance and abuse. An indication of the importance the IRS places on the use of data analytics to combat tax evasion and financial crimes is demonstrated by the establishment of the Nationally Coordinated Investigations Unit (NCIU) and other data analytics units such as Data Solutions and the Office of Research Applied Analytics and Statistics.
Learning Objectives:
• Educate participants regarding data analytics impact on taxenforcement.
• Discuss specific cases in which data analytics helpedidentify and ensure successful enforcement.
• Learn about the future of data analytic driven taxenforcement.
Speakers:
Moderator: Edward Froelich, Of Counsel, Morrison & Foerster
Ian M. Comisky, Partner, Fox Rothschild LLP
Don Fort, Director of Investigations, Kostelanetz & Fink, LLP
Stephanie D. Needham, Initiative Manager, Office of Research, Applied Analytics and Statistics, IRS
Laura Perry, Director, National Coordinated Investigation Unit (NCIU), Criminal Investigation, IRS
Theodore D. Setzer, Director, Data Solutions, Office of Chief Counsel (Large Business & Internal Division), IRS
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