Bryan C. Skarlatos

Kostelanetz & Fink, LLP

Partner

7 World Trade Center

New York, NY 10007

United States

http://www.kflaw.com/

New York University School of Law

Adjunct Professor

40 Washington Square South

New York, NY 10012-1099

United States

View CV
SCHOLARLY PAPERS

9

DOWNLOADS

205

CITATIONS

0

Scholarly Papers (9)

1.

Penalties: The IRS Continues to Attack Unreported Foreign Bank Accounts by Criminally Indicting Three Swiss Bankers

Journal of Tax Practice and Procedure, 2012
Number of pages: 4 Posted: 20 Aug 2013
Bryan C. Skarlatos
Kostelanetz & Fink, LLP
Downloads 40 (333,590)

Abstract:

FBAR, UBS, Report of Foreign Bank Account, OVDI, Bank secrecy, Bank Weglin, Tax Evasion, Tax Fraud, Conspiracy

2.

Penalties: Unintended Consequences of the Economic Substance Penalty

Journal of Tax Practice and Procedure, 2012
Number of pages: 3 Posted: 20 Aug 2013
Bryan C. Skarlatos
Kostelanetz & Fink, LLP
Downloads 38 (345,947)

Abstract:

Economic substance, Strict liability, Tax penalties, Sham transactions, Substance over form

3.

Penalties: Reconsidering the 'Reliance on Professional' Defense to Delinquency Penalties in the Age of E-Filing

Journal of Tax Practice and Procedure, pp. 9-10 and 68-69, Feb.-March 2012
Number of pages: 4 Posted: 23 Aug 2013
Bryan C. Skarlatos and Christopher M. Ferguson
Kostelanetz & Fink, LLP and Kostelanetz & Fink LLP
Downloads 32 (359,110)

Abstract:

penalties, delinquency, late filing, e-filing, Boyle

4.

Penalties: IRS Penalty Assessments on the Rise

Journal of Tax Practice and Procedure, 2011
Number of pages: 3 Posted: 20 Aug 2013
Bryan C. Skarlatos
Kostelanetz & Fink, LLP
Downloads 30 (366,128)

Abstract:

Penalties, 6662, 6664, Son-Of-Boss, Tax Shelter, Good faith, Reasonable Cause, Reliance on Professional

5.

Penalties: Asserting State-of-Mind Defense to Accuracy-Related Penalty Waives Attorney-Client Privilege

Journal of Tax Practice and Procedure, December 2014-January 2015
Number of pages: 3 Posted: 15 Mar 2015
Bryan C. Skarlatos
Kostelanetz & Fink, LLP
Downloads 16 (435,993)

Abstract:

penalty, penalties, attorney-client privilege

6.

Penalties - The Fifth Amendment Privilege Against Self-Incrimination and Tax Returns: Oil and Water or Peanut Butter and Jelly?

Journal of Tax Practice and Procedure, Forthcoming
Posted: 09 Apr 2016
Bryan C. Skarlatos
Kostelanetz & Fink, LLP

Abstract:

7.

The New and Improved Section 6694 Tax Return Preparer Penalty

Tax and Accounting Center, 2009
Number of pages: 7 Posted: 15 Nov 2015
Bryan C. Skarlatos and Megan L. Brackney
Kostelanetz & Fink, LLP and Kostelanetz & Fink, LLP
Downloads 0 (497,558)

Abstract:

8.

Penalties - Tax Practitioners Beware: New Guidance Provides Limited Relief from Penalties for Failure to Comply with List Maintenance Requests

Journal of Tax Practice and Procedure, 2013
Number of pages: 4 Posted: 14 Nov 2015
Bryan C. Skarlatos and Megan L. Brackney
Kostelanetz & Fink, LLP and Kostelanetz & Fink, LLP
Downloads 0 (497,558)

Abstract:

9.

The Changing Landscape of Tax Audits and Investigations

Journal of Tax Practice & Procedure, Vol. 5, No. 2, April-May 2003
Posted: 19 Sep 2003 Last Revised: 13 Nov 2015
Bryan C. Skarlatos
Kostelanetz & Fink, LLP

Abstract: