Megan L. Brackney

Megan L. Brackney has a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. An expert in the interplay between civil and criminal tax controversies, Ms. Brackney develops innovative strategies to resolve compliance concerns, civil audits, and criminal investigations. Ms. Brackney also advises clients on tax issues that arise in other contexts, such as business and matrimonial disputes, and she represents clients in litigation in the U.S. Tax Court and federal district courts. Ms. Brackney has been recognized by the “New York Super Lawyers” since 2012.

Prior to joining Kostelanetz & Fink in 2004, Ms. Brackney was an Assistant United States Attorney for the Southern District of New York. She also served as an Assistant Attorney General for the State of Missouri.

Ms. Brackney is an adjunct professor at New York University School of Law. Ms. Brackney is currently the Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the Executive Committee of the New York State Bar Association Section of Taxation and a member of the American College of Tax Counsel.

Ms. Brackney has previously served as a Council Director for the American Bar Association Section of Taxation, the Chair of the Taxation Committee of the New York County Lawyers’ Association, and the Chair of the Individual and Family Taxation Committee of the American Bar Association, Tax Section. She received the American Bar Association Tax Section’s John S. Nolan Fellowship for 2008-2009.

Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University, and is a member of the Board of Governors for the University of Kansas School of Law.


  • "IRS Summons and Other Methods of Obtaining Taxpayer Information, Enforcement, and Defenses," Celesq Attorneys Ed Center, May 21, 2020
  • "Form 8300 Reporting Requirements and Penalties," CPA Academy, May 13, 2020

  • "The New IRS Fraud Enforcement Office: Enforcement & Consequences of Tax Fraud," CPA Academy, April 7, 2020

  • "IRS Summons: Use, Scope, and Enforcement in 2020," CPA Academy, February 20, 2020
  • “Empire State Update: Recent Developments In New York State Taxes,” New York State Bar Association, Section Of Taxation, Annual Meeting,  January 28, 2020

  • “Walking Through the Various States of the Partnership Audit Rule Process," American Law Institute, December 4, 2019

  • “Challenges in Representing the Partnership and Partnership Representative," American Law Institute, December 4, 2019

  • “Anticipating IRS Audits, Controversies and Litigation Under the Partnership Audit Rules," 78th Institute on Federal Taxation, October 24, 2019

  • "Recent Developments in Innocent Spouse Litigation," ABA Section of Taxation, Fall Meeting, October 5, 201
  • “Are Your Secrets Safe? A Discussion Of The Scope, Application And Protection Of Legal Privileges In The US And Abroad,” ABA Section of Taxation, May Tax Meeting, May 11, 2019

  • “Foreign Information Return Penalties and Defenses,” The CPA Academy, Webinar, April 18, 2019 

  • “Rocks - Partnership Representatives - Hard Places,” New York State Bar Association Annual Meeting, New York, NY, January 15, 2019

Past Presentations

2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006



Tel: 212.808.8100


August 27, 2020

8 Kostelanetz & Fink Attorneys Recognized by “Best Lawyers in America” for 2021

August 05, 2020

Pro Bono Spotlight: IRS Virtual Settlement Days, Part 2

View All >


July 07, 2020

When Money Costs Too Much: Section 8300 Filing Requirements and Penalties

April 27, 2020

Focus on IRS Tax Fraud Enforcement

View All >


University of Kansas, B.A. Philosophy (1995), with honors

University of Kansas, J.D. (1998)

New York University School of Law, LL.M. (2009)