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Tag: Megan L. Brackney

Megan L. Brackney Presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” For Lawline

On December 3, 2021, Megan L. Brackney presents “Defining the Reasonable Cause Defense to Tax and Information Reporting Penalties” for Lawline. “Reasonable cause” is a defense to most penalties in the Internal Revenue Code. This program discusses how “reasonable cause” is defined in various contexts, including delinquency penalties, accuracy penalties,

OPR’s Star Chamber: Felons And The IRS’s Opaque Sanctions Process

By Megan L. Brackney and Daniel Q. Flesch Tax Notes Federal; Tax Notes State July 2021 Abstract: In this article, Brackney and Flesch examine the lack of transparency in the IRS Office of Professional Responsibility’s sanctions process and explore recently released administrative law judge and Treasury appellate authority decisions relevant