The Treatise - Tax Controversies: Audits, Investigations, Trials

AUTHOR

Robert S. Fink is a partner in the New York firm of Kostelanetz & Fink, LLP, specialists in the area of civil and criminal tax litigation.  Mr. Fink is the author of the two-volume treatise, Tax Controversies: Audits, Investigations, Trials (Lexis/Nexis, 35th Ed. 2016), the co-author of How to Defend Yourself Against the IRS (Simon & Schuster, 1985), and the co-author of You Can Protect Yourself From the IRS (Fireside, 1987, 1988).  Mr. Fink also has authored numerous articles in various professional journals on the subjects of tax investigations, tax fraud, and tax litigation, and is a Department Editor of the Journal of Taxation.  He is an Adjunct Professor at the New York University School of Law, Graduate Tax Program, a fellow of the American College of Tax Counsel and a frequent lecturer at various tax institutes, symposia, and before government agencies.  Mr. Fink is the past Chairman of the American Bar Association Tax Section's Committee on Civil and Criminal Tax Penalties.  He was Chairman of the New York State Bar Association Tax Section's Committee on Practice, Procedure, and Compliance, Committee on Criminal and Civil Tax Penalties, and Committee on Commodities and Financial Futures.  He was Chairman of the New York County Lawyers' Association's Committee on Taxation and a member of the Association's Board of Directors.  Mr. Fink was a member of the Advisory Committee to the Tax Division of the United States Department of Justice and was Chairman of the Northeast Regional IRS/Bar Liaison.  He has testified as an expert witness on the Internal Revenue Service's investigative powers before subcommittees of both Houses of Congress, and has testified before the New York State Assembly's Ways and Means Committee on proposed state tax legislation.  Mr. Fink Holds J.D. and LL.M. degrees from the New York University School of Law.

DESCRIPTION

Tax Controversies is the recognized guide to all stages of tax examination, investigation, litigation, and prosecution -- civil or criminal -- including coverage of:

  • Tax shelters, summons enforcement litigation, and developments in the area of attorney-client privilege invoked in ongoing tax shelter litigation
  • Corporate criminal tax issues and relevant provisions of the Sarbanes-Oxley Act
  • Corporate criminal liability and analysis of prosecutorial discretion and the role of the Department of Justice's so-called, "McNulty, Filip and Yates Memoranda" in criminal investigations of corporations and their employees
  • New provisions in the Federal Rules of Evidence governing the inadvertent production of privileged materials
  • The Justice Department's new policies for criminally investigating corporate conduct
  • New Justice Department guidelines governing the waiver of the attorney-client privilege during the course of corporate criminal investigations
  • New Freedom of Information Act (FOIA) amendments aimed at reversing the trend of excessive delays by agencies in response to a FOIA request
  • IRS investigative powers and taxpayer rights and protections
  • Defenses

Tax Controversies includes valuable source material, IRC and Criminal Code sections, Treasury regulations applicable to return preparers, Civil and Criminal Litigation forms, IRS forms, and Jury Charges.

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