Juliet L. Fink was quoted in a recent Law360 article entitled “International Tax Cases To Watch In The Second Half Of 2022,” published on July 15, 2022. The article details eight key international tax cases for tax practitioners to follow during the second half of 2022. The article notes: Similar
By Juliet L. Fink Practical Tax Strategies June 2022 Edition If an employer willfully fails to withhold or remit payroll taxes, the IRS can impose a Trust Fund Recovery Penalty (“TFRP”) against every individual who is determined to be a “responsible person” of the employer. The overbreadth within which the IRS
By Juliet L. Fink On February 15, 2022, the IRS announced updates and additions, both technical and substantive, to the Form 14457, Voluntary Disclosure Practice Preclearance Request and Application, and its instructions. The updates reflect input from practitioners and taxpayers and take into account trends in the type of financial
In December 2011, Juliet L. Fink participates in an event titled “Enforcement of Employment Tax Obligations” for the New York County Lawyers Association Taxation Committee. Read more about the NYCLA here.
By Juliet L. Fink The CPA Journal March 2020 Edition Section 7623 of the Internal Revenue Code (IRC) allows for the payment of financial awards to those who blow the whistle on individuals or corporations that have deliberately underreported or underpaid their taxes. Such awards are based on the amount ultimately
By Juliet L. Fink The CPA Journal January 2017 Edition Although the attorney-client privilege has long been recognized under common law, there is no corresponding taxpayer-accountant privilege [other than a limited privilege for “tax advice” in some non-criminal matters under Internal Revenue Code (IRC) section 7525]. Criminal and civil tax cases, however,
By Juliet L. Fink The CPA Journal May 2015 Edition The IRS whistleblower program has been around since the 1800s. In December 2006, the Tax Relief and Health Care Act made fundamental changes to the IRS whistleblower awards program and the relevant section of the relevant section of the relevant section of
By Juliet L. Fink and Megan L. Brackney WG&L Practical Tax Strategies Journal October 2012 Edition On 9/21/11, the IRS announced a new voluntary disclosure program, the Voluntary Classification Settlement Program (VCSP) to provide an incentive for taxpayers to comply with their employment tax obligations. The VCSP is part of a larger “fresh
By Juliet L. Fink NYSSCPA, Tax Stringer January 2012 Edition, Vol. 3, No. 1 On Sept. 21, 2011, the IRS announced a new voluntary disclosure program, the Voluntary Classification Settlement Program (VCSP), to provide an incentive for taxpayers to comply with their employment tax obligations. The VCSP is part of a
