Megan L. Brackney

Kostelanetz & Fink, LLP

7 World Trade Center

34th Floor

New York, NY 10007

United States

http://www.kflaw.com

SCHOLARLY PAPERS

38

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Scholarly Papers (38)

1.

Tax Controversy Corner -- This Will Keep You Up at Night: Firm and Partner Liability for Other Professionals' Noncompliance

Journal of Passthrough Entities, January-February 2016
Number of pages: 7 Posted: 03 Feb 2016
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 102 (290,442)

Abstract:

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2.

Filing Amended and Current Returns in Cases of Past Noncompliance: How Not to Make Matters Worse

The CPA Journal, May 2016
Number of pages: 2 Posted: 26 May 2016
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 85 (326,237)

Abstract:

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3.

A Crash Course on Reportable Transaction Penalties for Material Advisors

Journal of Taxation
Number of pages: 5 Posted: 26 Oct 2017
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 67 (373,506)

Abstract:

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4.

Tax Controversy Corner - Will I Be Sued? Potential Civil Liability of the Tax Matters Partner

Journal of Passthrough Entities, p. 47, September-October 2013
Number of pages: 4 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 59 (398,238)

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5.

Tax Controversy Corner - Everything You Ever Wanted to Know About Adequate Disclosure But Were Afraid to Ask

Journal of Passthrough Entities, 2015
Number of pages: 6 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 59 (398,238)

Abstract:

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6.

State Regulation of Tax Return Preparers

AICPA Practical Tax Strategies, p. 208, May 2015
Number of pages: 11 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 52 (422,341)

Abstract:

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7.

Reporting Loss Transactions: Too Much of a Good Thing

New York Law School Law Review, Vol. 59, 2014/15
Number of pages: 23 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 51 (425,910)

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8.

Tax Controversy Corner - A Second Chance to Get it Right: Section 9100 Relief for Missed Elections

Journal of Passthrough Entities, p. 61, May-June 2014
Number of pages: 6 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 41 (465,386)

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9.

The Impact of Code Sec. 7491 Burden-Shifting in Tax Controversy Litigation

Journal of Tax Practice and Procedure, Vol. 9, No. 4, 2007
Number of pages: 11 Posted: 15 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 40 (469,777)

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10.

Tax Controversy Corner - Is It Really Over? Closing Agreements with the IRS

Journal of Passthrough Entities, Forthcoming
Number of pages: 4 Posted: 08 Oct 2016
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 31 (511,874)

Abstract:

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11.

Understanding the 'Innocent Spouse' Defense Against Fraud Penalties

The Trusted Professional; The Newspaper of the New York State Society of Certified Public Accountants (NYSSCPA), Vol. 18 No. 3, 2015
Number of pages: 2 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 31 (511,874)

Abstract:

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12.

Tax Controversy Corner: The New ‘Partnership Representative’

Journal of Passthrough Entities, Forthcoming
Number of pages: 3 Posted: 04 Feb 2017
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 30 (517,114)

Abstract:

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13.

Tax Controversy Corner - Consider the Constructive Partnership Rules Before Reorganizing to Elect Out of the BBA

Journal of Passthrough Entities, May-June 2018
Number of pages: 4 Posted: 07 Aug 2018
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 28 (528,058)

Abstract:

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14.

Tax Controversy Corner - A Limit on the IRS's Prerogative to Change its Mind: Reliance on a Prior No-Change Letter as a Defense to Penalties

Journal of Passthrough Entities, Forthcoming
Number of pages: 5 Posted: 26 May 2016
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 27 (533,736)

Abstract:

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15.

Tax Controversy Corner - Reporting Foreign Partnerships

Journal of Passthrough Entities, p. 47, May-June 2015
Number of pages: 5 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 26 (539,572)

Abstract:

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16.

Tax Controversy Corner - Meet John Doe Summonses

Journal of Passthrough Entities, Forthcoming
Number of pages: 5 Posted: 28 Jun 2017
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 23 (558,086)

Abstract:

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17.

Section 882: How Foreign Corps. That Miss a Filing Can Avoid Losing U.S. Tax Deductions

WG&L Journal of International Taxation, 2013
Number of pages: 12 Posted: 14 Nov 2015
Megan L. Brackney and Joseph Septimus
Kostelanetz & Fink, LLP and Kostelanetz & Fink LLP
Downloads 21 (570,830)

Abstract:

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18.

Worker Misclassification: The Real Cost of the IRS's New Settlement Program

Reuters - Practical Tax Strategies, Volume 89, Number 04, October 2012
Number of pages: 10 Posted: 15 Nov 2015
Juliet Fink and Megan L. Brackney
Kostelanetz & Fink, LLP and Kostelanetz & Fink, LLP
Downloads 20 (577,351)

Abstract:

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19.

Tax Controversy Corner - Reporting Loss Transactions for Partnerships

Journal of Passthrough Entities, p. 41, January-February 2014
Number of pages: 6 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 20 (577,351)

Abstract:

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20.

The IRS Provides Welcome Guidance on FBAR Penalties - What to Expect in an Examination Becomes Clearer for Taxpayers

The CPA Journal, pg. 65, July 2015
Number of pages: 4 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 20 (577,351)

Abstract:

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21.

Tax Controversy Corner - The Variance Doctrine: An Important Variable to Consider When Drafting Refund Claims

Journal of Passthrough Entities, Forthcoming
Number of pages: 4 Posted: 26 Oct 2017
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 19 (583,997)

Abstract:

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22.

Tax Controversy Corner - The IRS Faces Challenges in Promptly Identifying a Qualified TMP

Journal of Passthrough Entities, 2015
Number of pages: 4 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 19 (583,997)

Abstract:

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23.

Passport Revocation and Denial for Seriously Delinquent Tax Debts: New IRS Procedures Signal More Stringent Enforcement

The CPA Journal, July 2018
Number of pages: 4 Posted: 07 Aug 2018
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 16 (603,628)
Citation 1

Abstract:

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24.

Tax Controversy Corner - Making FOIA Requests to the IRS: Overview of the Basic Procedures and Exemptions, and Issues for Partnerships

Journal of Passthrough Entities, Forthcoming
Number of pages: 5 Posted: 01 Feb 2018
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 16 (603,628)

Abstract:

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25.

Tax Controversy Corner - Representing the Small Partnership in Tax Controversies

Journal of Passthrough Entities, September–October 2012
Number of pages: 6 Posted: 15 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 16 (603,628)

Abstract:

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26.

Tax Controversy Corner - Recovering Attorney's Fees and Litigation Costs

Journal of Passthrough Entities, p. 39, September-October 2014
Number of pages: 8 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 16 (603,628)

Abstract:

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27.

When Crime Doesn't Pay: The Tax Consequences of Criminal Conduct

Journal of Taxation, November 2005
Number of pages: 5 Posted: 15 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 15 (610,377)

Abstract:

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28.

Tax Controversy Corner: Can Taxpayers Rely on Informal Guidance in Attempting to Comply with the TCJA?

CCH Journal of Passthrough Entities, 2019
Number of pages: 4 Posted: 14 Nov 2019
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 14 (617,317)

Abstract:

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29.

Tax Controversy Corner - Hit the Road, Jack: Changing the Tax Matters Partner

Journal of Passthrough Entities, 2013
Number of pages: 5 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 14 (617,317)

Abstract:

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30.

When a Client Says 'I Have Something to Tell You...' Should You Listen?

AICPA - Practical Tax Strategies, p. 59, February 2014
Number of pages: 6 Posted: 14 Nov 2015
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 14 (617,317)

Abstract:

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31.

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 13 (624,338)

Abstract:

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32.

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 11 (638,578)

Abstract:

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33.

Stuck with the Bill? An Executor's Personal Liability for Unreported Foreign Accounts

Journal of Taxation, September 2009
Number of pages: 5 Posted: 15 Nov 2015
Arnold Kapiloff and Megan L. Brackney
Kostelanetz & Fink LLP and Kostelanetz & Fink, LLP
Downloads 7 (667,312)

Abstract:

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34.

Tax Controversy Corner: The Internal Revenue Code Injunction Statutes

CCH Journal of Passthrough Entities, May-June 2019
Number of pages: 5 Posted: 02 Aug 2019
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 6 (674,702)

Abstract:

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Internal Revenue Code Injunction Statutes

35.

Recovering Fees from the IRS

The CPA Journal, June 2019 Edition
Number of pages: 4 Posted: 07 May 2020
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 5 (682,151)

Abstract:

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Recovering fees, IRS

36.

Tax Controversy Corner: Challenging Penalties Under the BBA

Number of pages: 3 Posted: 11 Mar 2019
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 5 (682,151)

Abstract:

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37.

Time for a Withholding Tax Check-Up

The CPA Journal, May 2017 Edition
Number of pages: 2 Posted: 07 May 2020
Megan L. Brackney
Kostelanetz & Fink, LLP
Downloads 1 (720,129)

Abstract:

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Withholding Tax

38.

Circular 230: Legitimate Regulation or Unconstitutional Intrusion?

Journal of Tax Practice and Procedure, Vol. 7, No. 4, August-September 2005
Posted: 06 Jan 2006
Megan L. Brackney
Kostelanetz & Fink, LLP

Abstract:

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