By: Robert S. Fink
38th Ed. 2019
The 38th edition of “Tax Controversies: Audits, Investigations, Trials” has published and is available on Lexis-Nexis. Authored by Kostelanetz & Fink co-founder Robert S. Fink and the attorneys of Kostelanetz & Fink, Tax Controversies is the recognized guide to all stages of tax examination, investigation, litigation, and prosecution -- civil or criminal -- including coverage of:
Robert S. Fink and Caroline Rule presented with the Albert Nelson Marquis Lifetime Achievement Award by Marquis Who's Who
On August 3, 2018, Marquis Who’s Who, the world’s premier publisher of biographical profiles, presented Robert S. Fink with the Albert Nelson Marquis Lifetime Achievement Award. Individuals profiled by Marquis Who's Who are selected on the basis of current reference value. Factors such as position, noteworthy accomplishments, visibility, and prominence in a field are all taken into account during the selection process.
Twenty years ago, we put forward what was then a novel concept — that the IRS and the U.S. Department of Justice were misusing the tax code to make their jobs easier. Our topic was the misuse of a statute that, we contended, was reserved for prosecuting the deliberate obstruction of a specific IRS investigation, audit or collection proceeding, and not for punishing any tax-related misconduct.
What Non-U.S. Athletes, Entertainers, and Agents Need to Know About U.S. Taxes and How to Reduce Them
Boxing fans who were looking forward to Manny Pacquaio' s fifth fight against Juan Manuel Marquez did not see it live in Las Vegas. The reason? Taxes. The Filipino boxer-actor-singer-politician reportedly refused to submit to recent U.S. federal income tax increases, which would drain millions of dollars from his take-home pay.1 He may have also been aware that foreign athletes and entertainers performing in the United States receive a great deal of attention from a most unwanted source: the Internal Revenue Service (IRS). Unfortunately for these individuals, the IRS has created an Issue Management Team that is "focused on improving U.S. income reporting and tax payment compliance by foreign athletes and entertainers who work in the United States."
Robert S. Fink and Wilda Lin examine the IRS Issue Management Team’s International Individual Compliance (IIC) Group. The purpose of the IIC is to scrutinize foreign athletes and entertainers to ensure that they have fully complied with their U.S. tax obligations.
The IRS has created an “Issue Management Team” within its International Individual Compliance Group (IIC). The purpose of this team is to scrutinize foreign athletes and entertainers to ensure that they have fully complied with their U.S. tax obligations.1 Spanish golfer Sergio Garcia’s star power and his millions of dollars of income made him a perfect target for the IIC. Mr. Garcia and the IRS recently faced off in the U.S. Tax Court. Mr. Garcia proved to have the better swing.
By Robert S. Fink
March 2013 Edition
"I've heard a lot of hysteria about this in the last couple of days but to my knowledge, Bank Leumi has not given over names" to the government, said Robert S. Fink of Kostelanetz & Fink LLP, who added that he has been in touch with the bank. "I started seeing [these letters] two years ago, which is why I don't understand what this hoopla [now] is all about," he said.
Robert S. Fink, Author
Kevin M. Flynn, Contributing Author
Sharon L. McCarthy, Contributing Author
Amy Walsh, Contributing Author
Tax Controversies: Audits, Investigations, Trials, 2 Vols. (Lexis/Nexis, 30th Rev. 2011)
"Foreign Bank-Secrecy Laws: Making Amends with the IRS" (New York Law Journal, 2008) by Robert Fink
The number of malpractice suits brought by taxpayer-clients against their tax preparers and advisers multiplied during the last decade. Along with the increase in such suits has arisen a complexity of decisions on two state-law issues
"Omnibus Enforcement Act--Criminal Prosecutions and Penalties" (N.Y. Tax Service, CCH)
N.Y. Tax Service
Speakers: Contributing Author
N.Y. Tax Service (LexisNexis, 1991)