Caroline Rule Article on U.S. v Greenfield Selected for Inclusion in the March/April Magazine of the ABA General Practice Division
Caroline Rule’s article, “United States v. Greenfield: A Triumph of the Fifth Amendment’s Act of Production Privilege; or Confirmation that the Privilege Can Be Entirely Abrogated by Any Act of Congress, or Even by a Treasury Regulation?” published in The Tax Lawyer, Winter 2018 (71:2), has been selected for inclusion in the March/April magazine of the ABA General Practice Division, which will focus on “The Best of ABA Sections”--a compilation of some of the best articles published by the ABA’s sections, forums, and divisions.
NEW YORK CITY, NY (September 12, 2019) – Kostelanetz & Fink is pleased to announce that nine attorneys at the firm, including seven partners, have been selected for inclusion in the 2019 New York Metro “Super Lawyers” list, recognizing the firm’s experience and skill in the areas of Tax, Criminal Defense: White Collar, and Business Litigation.
Caroline Rule presented the CPE/CLE Course: When You May Use & Disclose A Client’s Tax Return Information Under 26 U.S.C § 7216
Under 26 U.S.C. § 7216, it is a crime for a tax return preparer to knowingly or recklessly disclose any tax return information, or use that information other than in tax return preparation. There are also civil penalties under 26 U.S.C. § 6713 for wrongful disclosures or uses of tax return information. The definitions of “tax return preparer” and “tax return information” are so broad, and the governing regulations so complex, that an attorney or accountant may inadvertently or “recklessly” violate section 7216 with no intent to do so. Caroline discussed and simplified section 7216 and its regulations.
Caroline Rule quoted in "Headlines - IRS, DOJ Must Rethink Strategy On Felony Tax Obstruction Charges Post-Marinello", LexisNexis
The Supreme Court's March 21 decision in Marinello v. United States put substantial limits on the government's ability to pursue felony tax obstruction charges, but it left an opening for the Internal Revenue Service and the Justice Department's Tax Division to potentially bring such charges. The agencies must show they gave a taxpayer fair warning that engaging in certain behavior is unlawful and could result in a tax proceeding.
Caroline Rule breaks down The Current Jurisprudence On The Fifth Amendment’s Act Of Production Privilege
In a recent scholarly article in the ABA’s The Tax Lawyer, Caroline Rule answers the question of whether United States v. Greenfield was a triumph of the Fifth Amendment’s act of production privilege or confirmation that the privilege can be entirely abrogated by any act of Congress or even by a Treasury regulation.
By Caroline Rule
December 2016 Edition
Frequently, defense counsel in criminal investigations and prosecutions - particularly in tax-related prosecutions, but also in many other complex matters - cannot provide effective assistance to his or her client without consulting a non-attorney expert or professional, such as an accountant. The Second Circuit's seminal decision in United States v. Kovel, 296 F2d 918 (2d Cir. 1961), established that, if the non-attorney expert or professional is engaged by an attorney to assist the attorney in representing a client, and the services of the non-attorney expert or professional are necessary to translate, interpret, or explain client communications so that the attorney fully understands them, then communications between the attorney, the client, and the non-attorney expert or professional (hereafter, the "Kovel expert") are protected under the attorney client privilege.
By Caroline Rule
The CPA Journal
October 2016 Edition
Will the Fifth Circuit Clarify the IRS’s Burden of Proof?
District courts and other authorities disagree on whether the IRS must prove willfulness by a preponderance of the evidence or by clear and convincing evidence when seeking a civil penalty for willful failure to file a Report of Foreign Bank and Financial Accounts (FBAR). A pending appeal, Gubserv. Comm’r [No. 16-40948 (5th Cir.)], may ultimately lead to the first Federal Court of Appeals authority on the issue.
Claude Millman and Caroline Rule authored a brief on behalf of Amici Curiae Amici brief in support of the New York Taxi and Limousine Commission in Greater New York Taxi Assoc. v. New York City Taxi and Limousine Comm’n, __ N.Y.2d __ (June 25, 2015) N.Y. Ct. of Appeals decision, in which New York State’s highest court unanimously agreed with the Amici’s position that the TLC had authority to designate a single vehicle as the “Taxi of Tomorrow,” which must be purchased by nearly all taxi medallion holders.