Megan L. Brackney was quoted in a recent Tax Notes article entitled “What’s Reasonable for Late-Filed Foreign Information Returns?,” published on June 7, 2021. Brackney discusses the IRS’ practice of automatically assessing penalties on taxpayers who file late international information returns. The article notes: “It’s incredibly frustrating,” said Megan L.
Megan L. Brackney was quoted in a recent Tax Notes article entitled “Future Easement Charges Could Pivot on Economic Substance Questions,” published on January 29, 2021. Brackney discusses the potential future nature of syndicated easement charges and the legal issues facing easement promoters. The article notes: Megan L. Brackney of
On December 7, 2020, Megan L. Brackney teaches a course entitled “The Nuts and Bolts of Tax Penalties: Analyzing Types of Penalties, Potential Defenses to Penalties, and Procedures for Challenging Penalties” For Lawline. Course description: This program discusses tax penalties assessed against taxpayers, defenses to penalties, and the procedures for
On December 2, 2020, Megan L. Brackney teaches a course entitled “Tax Penalties: Focus on IRS Enforcement Priorities” for CPA Academy. Course Description: This program will discuss the tax penalties that relate to the IRS’s current enforcement priorities, including trust fund recovery penalties, gross valuation misstatement penalties, and foreign asset reporting