This program, presented by Megan Brackney of Kostelanetz & Fink, will discuss tax penalties assessed against taxpayers, defenses to penalties, and the procedures for challenging penalties. The course will discuss common penalties, such as failure to file and failure to pay, accuracy, and fraud penalties, as well as other penalties that the IRS is using more frequently as part of enforcement initiatives, such as trust fund recovery penalties and penalties for failure to report foreign assets.
Gain an understanding of several types of tax penalties that apply to taxpayers
Identify the potential defenses to penalties, including the meaning of “reasonable causes”
Review the procedures for challenging penalties
Megan L. Brackney is a partner at Kostelanetz & Fink, LLP in New York City. Ms. Brackney’s practice is primarily focused on tax controversy, including civil and criminal issues on both the federal and state and local levels. Ms. Brackney represents clients in audits and investigations, as well as litigation in the Tax Court and state and federal courts. Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University. Ms. Brackney teaches Tax Procedure as an adjunct professor at New York University.
Ms. Brackney is the Vice Chair of Committee Operations for the American Bar Association Section of Taxation, a member of the New York State Bar Association Tax Section’s Executive Committee, and a Fellow of the American College of Tax Counsel. Ms. Brackney frequently speaks and writes on tax controversy topics. Ms. Brackney annually contributes to the ABA publication, Effectively Representing Your Client Before the IRS, is a regular columnist for the “Tax Controversy Corner” of The Journal of Passthrough Entities, and serves on the editorial board of the Journal of Taxation and The Tax Lawyer. Ms. Brackney has been recognized by New York Super Lawyers since 2012.
the presenter was very engaging
Great information and presentation.
Megan gives great, direct instruction. Thank you.
Informative and enlightening!
Top-notch presentation in terms of quantum and quality. My big takeaway? The IRS is really serious about penalties!! :-))
Very much liked this presenter, just the right level for a basic course to give general practitioners a good understanding of the basics
Excellent, informative, succinct, clear presentation! Will be looking for this presenter for future CLEs.
The presenter was extremely knowledgeable and the outline shares great information that could even be made into a part 2 or longer class. I thoroughly enjoyed it.
Really enjoyed the presentation. I can't wait to ask my CPA if she is familiar with Spies!
An animated and informed presenter on what can be a dry topic. I enjoyed it and appreciate the thorough materials, which is unusual.
I will be needing this for CPA continuing education
She was a good speaker