Skip links

Megan L. Brackney


Megan L. Brackney



New York
T: 212.808.8100
F: 212.808.8108

Megan L. Brackney has a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues. An expert in the interplay between civil and criminal tax controversies, Ms. Brackney develops innovative strategies to resolve compliance concerns, civil audits, and criminal investigations. Ms. Brackney also advises clients on tax issues that arise in other contexts, such as business and matrimonial disputes, and she represents clients in litigation in the U.S. Tax Court and federal district courts. Ms. Brackney has been recognized by the “New York Super Lawyers” since 2012.

Prior to joining Kostelanetz & Fink in 2004, Ms. Brackney was an Assistant United States Attorney for the Southern District of New York. She also served as an Assistant Attorney General for the State of Missouri.

Ms. Brackney is an adjunct professor at New York University School of Law. She is an active member of the American Bar Association Section of Taxation, the Executive Committee of the New York State Bar Association Section of Taxation, and the American College of Tax Counsel.

Ms. Brackney has previously served as the Vice Chair of Committee Operations and a Council Director for the ABA Section of Taxation, the Chair of the Taxation Committee of the New York County Lawyers’ Association, and the Chair of the Individual and Family Taxation Committee of the ABA, Tax Section. She received the ABA Tax Section’s John S. Nolan Fellowship for 2008-2009.

Ms. Brackney received her J.D. from the University of Kansas School of Law and her LL.M. in Taxation from New York University, and is a member of the Board of Governors for the University of Kansas School of Law.

University of Kansas, B.A. Philosophy (1995), with honors

University of Kansas, J.D. (1998)

New York University School of Law, LL.M. (2009)

  • “Tips For Handling Audits of Pass-Through Entities Under The Centralized Partnership Audit Regime,” NYU Tax Controversy Forum, June 24, 2021
  • “Attorney-Client and Accountant-Client Privileges in the Tax Context,” CPA Academy, June 23, 2021
  • “Partnership Audits,” 2020-2021 Portland Tax Forum, May 27, 2021
  • “Attorney-Client Privilege: The Tax Edition,” New York Law School’s 18th Annual Tax Lawyering Workshop, April 30, 2021
  • “2020 Planning Rush is Over–Now What? Gift Tax Returns, Preparing for Audit, and Ensuring the Plan Survives,” STEP New York, February 25, 2021
  • “Representing the Promoter–Fighting on Multiple Fronts,” ABA Virtual 2021 Midyear Tax Meeting, January 27, 2021
  • “The Nuts and Bolts of Tax Penalties: Analyzing Types of Penalties, Potential Defenses to Penalties, and Procedures for Challenging Penalties,” Lawline, December 7, 2020
  • “Tax Penalties: Focus on IRS Enforcement Priorities,” CPA Academy, December 2, 2020
  • “Dealing with the Undocumented Worker,” IRS Representation Conference, November 20, 2020
  • “Partnership Audit Rules,” NYU 79th Virtual Institute on Federal Taxation, November 19, 2020
  • “Problems Facing Taxpayers with Foreign Information Return Penalties (Statute of Limitations, Jurisdictional Concerns, Flora, etc.),” University of San Diego 16th Annual USD School of Law–Procopio International Tax Law Institute, November 12, 2020
  • “Reporting Cash Received in a Business: Form 8300 Requirements and Penalties,” CPA Academy, October 8, 2020
  • “Who is a Return Preparer under 6694?” American Bar Association Fall Tax Meeting, October 1, 2020″IRS Summons and Other Methods of Obtaining Taxpayer
  • “Information, Enforcement, and Defenses,” Celesq Attorneys Ed Center, May 21, 2020
  • “Form 8300 Reporting Requirements and Penalties,” CPA Academy, May 13, 2020
  • “The New IRS Fraud Enforcement Office: Enforcement & Consequences of Tax Fraud,” CPA Academy, April 7, 2020
  • “IRS Summons: Use, Scope, and Enforcement in 2020,” CPA Academy, February 20, 2020
  • “Empire State Update: Recent Developments In New York State Taxes,” New York State Bar Association, Section Of Taxation, Annual Meeting,  January 28, 2020
  • “Walking Through the Various States of the Partnership Audit Rule Process,” American Law Institute, December 4, 2019
  • “Challenges in Representing the Partnership and Partnership Representative,” American Law Institute, December 4, 2019
  • “Anticipating IRS Audits, Controversies and Litigation Under the Partnership Audit Rules,” 78th Institute on Federal Taxation, October 24, 2019
  • “Recent Developments in Innocent Spouse Litigation,” ABA Section of Taxation, Fall Meeting, October 5, 2019
  • “Are Your Secrets Safe? A Discussion Of The Scope, Application And Protection Of Legal Privileges In The US And Abroad,” ABA Section of Taxation, May Tax Meeting, May 11, 2019
  • “Foreign Information Return Penalties and Defenses,” The CPA Academy, Webinar, April 18, 2019
  • “Rocks – Partnership Representatives – Hard Places,” New York State Bar Association Annual Meeting, New York, NY, January 15, 2019
Megan L. Brackney: Super Lawyer Badge