Megan L. Brackney

Kostelanetz & Fink, LLP

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New York, NY 10007

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SCHOLARLY PAPERS

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Scholarly Papers (40)

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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 288 (264,351)

Abstract:

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 182 (418,025)

Abstract:

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 165 (456,852)

Abstract:

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 137 (537,489)

Abstract:

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 134 (544,251)

Abstract:

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 132 (554,631)

Abstract:

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 124 (584,619)

Abstract:

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 108 (659,652)

Abstract:

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 101 (689,572)

Abstract:

10.

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 91 (742,061)

Abstract:

11.

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 89 (759,537)

Abstract:

12.

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 89 (753,595)

Abstract:

13.

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 78 (816,709)

Abstract:

14.

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 77 (830,555)

Abstract:

15.

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 70 (875,328)

Abstract:

16.

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 69 (891,180)

Abstract:

17.

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 62 (951,658)

Abstract:

18.

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 61 (961,006)

Citation 1

Abstract:

19.

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 60 (961,006)

Abstract:

20.

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 60 (970,490)

Abstract:

21.

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 56 (1,000,027)

Abstract:

22.

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 55 (1,010,164)

Abstract:

23.

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 51 (1,052,702)

Abstract:

24.

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 50 (1,063,489)

Abstract:

25.

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 49 (1,097,529)

Abstract:

26.

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 49 (1,097,529)

Abstract:

27.

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 49 (1,086,013)

Abstract:

28.

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 48 (1,086,013)

Abstract:

29.

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 47 (1,109,210)

Abstract:

30.

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 45 (1,133,231)

Abstract:

31.

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 42 (1,170,409)

Abstract:

32.

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 41 (1,170,409)

Abstract:

33.

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 40 (1,183,237)

Abstract:

34.

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 39 (1,209,354)

Abstract:

35.

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 34 (1,263,436)

Abstract:

36.

Tax Controversy Corner: Challenging Penalties Under the BBA

Number of pages: 3 Posted: 11 Mar 2019

Megan L. Brackney

Kostelanetz & Fink, LLP

Downloads 32 (1,290,922)

Abstract:

37.

Staying on the Right Side of the Law in Tax Collection Matters

Number of pages: 7 Posted: 01 Nov 2024

Megan L. Brackney and Vishan Chaudhary

Kostelanetz & Fink, LLP and Kostelanetz & Fink LLP

Downloads 29 (1,332,057)

Abstract:

38.

Reassessing the Erroneous Refund Penalty: The IRS Flexes an Obscure Authority

Number of pages: 6 Posted: 01 Nov 2024

Megan L. Brackney

Kostelanetz & Fink, LLP

Downloads 21 (1,436,435)

Abstract:

39.

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 17 (1,481,165)

Abstract:

40.

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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Megan L. Brackney

Kostelanetz & Fink, LLP

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Top 42,437

2,971

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Scholarly Papers (40)

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