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For Whom the Bell Tolls: How the IRS Picks Audit Targets

By Bryan C. Skarlatos
New York Law Journal
April 2008 

As April 15 rolls around again, every citizen faces the task of voluntarily disclosing his or her own income tax liability. Of course, the concept of "voluntary disclosure" is a misnomer because filing a tax return and paying taxes is not really voluntary. There are stiff monetary and even criminal penalties for those who fail to file a return or pay the correct amount of tax. A more accurate description of what happens every April 15 is that Americans "self-assess" their tax liability.

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Effectively Representing Your Client Before the IRS

Effectively Representing Your Client Before the IRS

  

"Securing Information from the IRS," by Megan Brackney, Effectively Representing Your Client Before the IRS, (4th Ed. 2008)

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Jerald David August Presented at the American Law Institute CLE Video Webcast Event, “Lee Sheppard on Current Tax Topics"

On Wednesday, January 23, 2008, Jerald David August presented at the American Law Institute CLE Webcast Event, “Lee Sheppard on Current Tax Topics"

Whether tax planning, compliance, litigation, or the legislative process is your forte, Lee Sheppard's insight on a variety of tax topics will strike you as provocative and practical. She will speak lawyer-to-lawyer with host, Jerald David August, a nationally recognized tax lawyer and long-standing ALI member. Mr. August, past Vice-Chair (Publications), ABA Tax Section, recently served as Editor-in-Chief of The Tax Lawyer, Vols. 58 & 59, and is also a member of the Editorial Board of The Practical Tax Lawyer.

 

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Brackney Awarded ABA Section of Taxation John T. Nolan Fellowship for 2008-2009

Megan L. Brackney was one of 6 attorneys awarded Nolan Fellowships by the American Bar Association Section of Taxation.  The award was presented at the January 2008 Tax Section Conference in Lake Las Vegas, Nevada.  Named for the late Jack Nolan, a dedicated and respected Tax Section member, the distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities.
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Fink and Rule Win Dismissal of Indictment in "Largest Criminal Tax Fraud Case in U.S. History."

Fink & Rule Win Dismissal of Indictment in

"Largest Criminal Tax Fraud Case in U.S. History"

 

Robert S. Fink and Caroline Rule obtained the dismissal of the indictment against their client, a former member of the accounting firm KPMG, in a prosecution which has been termed the "largest criminal tax fraud case in U.S. history."  The indictment was dismissed against thirteen of nineteen defendants, on the ground that the prosecution violated the Fifth and Sixth Amendments to the United States Constitution by causing KPMG to change its former practice of reimbursing all legal fees of current and former employees.

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The Impact of Code Sec. 7491 Burden-Shifting in Tax Controversy Litigation

By Megan L. Brackney
Journal of Tax Practice & Procedure
August - September 2007 Edition, Vol. 9 No. 4

Megan L. Brackney analyzes the impact of Code Sec. 7491 on tax controversy litigation.

As part of the IRS Restructuring and Reform Act of 1998,1 Congress enacted Sectlon 7491 of the Internal Revenue Code ("the Code"), which provides that where a taxpayer introduces cred­ible evidence with respect to any factual issue relevant to ascertaining the taxpayer's liability, and has com­ plied with various substantiation and record-keeping requirements, the burden of proof with respect to such issue shifts to the IRS. This article analyzes the impact of Code Sec. 7491 on tax practice so far. First, I will briefly outline the requirements of Code Sec. 7491. Second, I will discuss the judicial view as to when Code Sec. 7491 is even relevant. Finally, I will argue how, thus far, Code Sec. 7491 has had a negligible impact on the outcome in civil tax cases.

 

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Caroline Rule quoted in Bloomberg News

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Brian C. Wille quoted in Bloomberg News


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When Crime Doesn't Pay: The Tax Consequences of Criminal Conduct

By Megan L. Brackney
Journal of Taxation
November 2005 Edition

The oft-quoted maxim that"the power to tax is the power to de­stroy"' is keenly felt by those tax­payers convicted of committing financial crimes. Defendants preparing to plead guilty to such felonies are thinking predom­inantly about whether they are going to prison. They also may be considering how much restitution they are going to owe, whether they are going to lose their proper­ty through forfeiture, or whether they will have anything left after paying their legal fees.

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Circular 230: Legitimate Regulation or Unconstitutional Intrusion into the Attorney-Client Relationship?

By Megan L. Brackney
Journal of Tax Practice & Procedure
August - September 2005 Edition 

Megan Brackney discusses the new Circular 230, outlining First Amendment Free Speech concerns that have been raised and discussing the federal government’s previous attempts to regulate professional advice.

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