On June 10, 2022, Sharon L. McCarthy participates in a panel entitled “When Failure to File a Return Becomes Criminal” at the 2022 IRS Representation Conference.

Description:

This panel reviews the fundamentals of representing taxpayers in civil tax controversy by focusing on representing taxpayers who have failed to file tax returns. The program provides an overview of the key statutes and procedures, including potential penalties, and available defenses. The discussion reviews what causes the failure to file a return or several returns to move from a civil issue to a criminal issue, and what federal prosecutors look for when determining to pursue the issue as a criminal violation.

Moderator:

Barbara Kaplan, Esq. Greenberg Traurig, LLP, New York, NY

Panelists:

Sharon McCarthy, Esq., Kostelanetz Fink LLP, New York, NY
Anastasia King, Assistant United States Tax Attorney, Department of Justice, New Haven, CT
Maria Papageorgiou, Special Agent, IRS Criminal Investigation, Bridgeport, CT

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