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Caroline Ciraolo Chaired The Civil And Criminal Tax Penalties Committee Virtual May Meeting For The American Bar Association’s Section Of Taxation On July 14th, 2020.

The event consisted of three-hours of programming presenting a series of panels including: update from IRS Criminal Investigation office, update from U.S. Department of Justice Tax Division, disclosure of non-tax crimes, and tax shelters.

1:00 PM – 1:30 PM
Update: IRS Criminal Investigation. An update on current developments and hot topics from the perspective of top officials at the Internal Revenue Service and Department of Justice.

Moderator:
Niles Elber, Caplin & Drysdale, Chtd.
Speaker:
Don Fort, Criminal Investigation, Internal Revenue Service, Washington, DC

1:30 PM – 2:00 PM
Update: Tax Division, U.S. Department of Justice.

Moderator:
Kathy Keneally, Jones Day, New York, NY (Moderator)
Speaker:
Richard E. Zuckerman, Principal Deputy Assistant Attorney General, Tax Division, U.S. Department of Justice, Washington, DC

2:00 PM – 3:00 PM
When You Need to Disclose More Than Just a Tax Crime. Under the IRS voluntary disclosure practice, in exchange for a timely, accurate, and complete disclosure and full cooperation during the associated audit, the IRS will not refer the taxpayers to the U.S. Department of Justice for criminal investigation and prosecution. But what if your client committed non-tax offenses that don’t require a referral from the IRS? What is the risk that the IRS will share the information with another federal agency, who may choose to prosecute? Will the voluntary disclosure protect a taxpayer from prosecution for hiring or harboring undocumented workers, failing to file Forms 8300, or other non-tax criminal conduct? Panelists will review frequent dilemmas faced when a client engages in criminal conduct outside of the Internal Revenue Code, options available to address these issues, how the IRS will treat, and whether it will disseminate, such information received through a voluntary disclosure, and best practices in these cases.

Panelists:
Michelle F. Schwerin, Capes Sokol, St. Louis, MO (Moderator)
D. Richard (Rick) Goss, Acting Director, International Operations, Criminal Investigation, Internal Revenue Service
Carolyn A. Schenck, Assistant Division Counsel (International), Small Business/Self-Employed Division, Office of Chief Counsel, Internal Revenue Service
Sandra Brown, Hochman Salkin Toscher & Perez PC, Beverly Hills, CA
Grace E. Albinson, Trial Attorney, Tax Division, U.S. Department of Justice

3:00 PM – 4:00 PM
Tax Shelters – The Current Generation. The IRS continues to combat abusive tax shelters and transactions, often shutting down one group of shelters only to have others surface using different theories and schemes to avoid or evade tax due and owing. This panel will address the range of abusive domestic tax shelters that are presenting current and emerging tax enforcement challenges and how today’s shelters compare to the flood of corporate tax shelters two decades ago. The panelists will discuss current promotions and the nature and impact of the government’s response, including the assessment and deterrent effect of civil penalties, referrals of advisors to the Office of Professional Responsibility, and criminal investigations and prosecutions.

Panelists:
Miriam Fisher, Latham & Watkins (Moderator)
Tom Cullinan, Counselor to the Commissioner and to Chief Counsel, Internal Revenue Service
Sharyn Fisk, Director, Office of Professional Responsibility
David A. Hubbert, Deputy Assistance Attorney General (Civil Matters), Tax Division, U.S. Department of Justice
Brendan O’Dell, Coordinator, Promoter Investigations Coordinator, Office of the Deputy Commissioner, Services and Enforcement, Internal Revenue Service

 

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