On June 8, 2022, Megan L. Brackney leads a program entitled “Ethical Dilemmas in Representation” for ENGAGE 22, a conference hosted by the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA) in Las Vegas, Nevada. Description: This program covers the Circular 230 and
Megan L. Brackney was quoted in a recent Forbes article entitled “Cryptocurrency Front And Center In Revised IRS Voluntary Disclosure Practice,” published on February 15, 2022. Brackney analyzes the implications of the recent updates to the IRS’s Voluntary Disclosure Practice Preclearance Request and Application on both tax practitioners and taxpayers.
Megan Brackney presents a course at the American Law Institute entitled “Representing Partnerships in Tax Audits, Controversies, and Litigation with the IRS,” on December 4, 2019. The new partnership audit rules represent the most substantial change to audits in almost four decades. For partnerships, including LLCs taxed as partnerships, the
The IRS has various methods of obtaining information from and about taxpayers. In this program, attorney Megan L. Brackney discusses the IRS’s use of summonses to obtain information from taxpayers and third parties, the scope of the IRS’s authority, and summons enforcement. The discussion will include the IRS’s use of
The panelists discuss recent developments, including an update on New York’s draft corporate income tax regulations, newly issued administrative guidance, as well as some important decisions issued by the New York State Division of Tax Appeals and New York State judicial courts. Panel Chair: Jack Trachtenberg, Esq., Deloitte Tax LLP, New
Megan Brackney presented at the American Law Institute course entitled “Representing Partnerships in Tax Audits, Controversies, and Litigation with the IRS,” on December 4, 2019. The new partnership audit rules represent the most substantial change to audits in almost four decades. For partnerships, including LLCs taxed as partnerships, the opening
Information is power and, in civil audits and criminal investigations, the government seeks to identify and obtain as much information as possible. To the extent such information falls within a recognized legal privilege, it is up to counsel for the taxpayer or target to timely and properly assert the applicable
Now is a good time to enhance your understanding of tax fraud and the IRS’s antifraud enforcement tools The IRS has created a new Fraud Enforcement Office to develop increased enforcement, both with criminal referrals from the field and additional civil fraud penalties. This webinar discusses the indicia of fraud,
This program discusses the requirements to file Forms 8300 to report cash transactions in a trade or business of over $10,000 and to furnish annual statements to customers. Ms. Brackney outlines the basics of Form 8300 compliance, and then goes into further discussion about the potential penalties, defenses to penalties,
The IRS has several methods for obtaining information about taxpayers. This program discussed the IRS’s methods of obtaining information, focusing primarily on the IRS’s summons authority, including the scope of that authority, taxpayer’s rights and privileges, summons enforcement litigation, and the attorney’s ethical obligations when responding to IRS requests for
