The Criminal Tax Case: When Criminal Investigators Come Knocking
Join nationally recognized experts and government officials to learn everything you ever wanted to know about criminal tax and how to protect your clients from themselves!
“The mission of Criminal Investigation (CI) is to serve the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.”
WHEN: Thursday, May 17th, 2018, Registration and Breakfast 8:00am Eastern / Introduction 8:30am Eastern
WHERE: Quinnipiac University School of Law, 370 Bassett Rd, North Haven, CT 06473
CPE: 8 credits available
COST: $70 / person EARLY BIRD (EARLY BIRD EXTENDED!) (The event is limited to 140 In-Person attendees and 300 webcast attendees!)
INCLUDES: Breakfast / Lunch / Snacks
CONFERENCE BROUGHT TO YOU BY
AGENDA
8:00am
Registration and Breakfast
8:30am – 8:35am
Welcome Remarks by Dean Brown
8:35am – 8:45am
Opening Comments and Housekeeping Items
8:45am – 10:00am
What’s New in Criminal Tax?
Our opening panel this year will update you on what is new with IRS Criminal Investigation, and what the IRS special agents will be focusing on in the coming year, including Crypto-Currency, Marijuana businesses and other enforcement issues.
Moderator: Eric L. Green, Green & Sklarz LLC, New Haven, CT
Panelists:
- Caroline D. Ciraolo, Kostelanetz & Fink LLP, Washington, DC
- Frank Agostino, Agostino & Associates, Hackensack, NJ
- Jim Robnett, Special Agent in Charge, New York Field Office, IRS Criminal
Investigation, New York, NY
10:00am – 10:15am
Coffee Break
10:15am – 11:10am
Income Reconstruction: Methods, Approaches, and Defenses
This panel will explain the various options for recreating records that either no-longer exist or cannot be easily located. The panel will also discuss the government methods of income reconstruction, including net worth analysis and indirect methods of proving additional sources of income.
Moderator: Jeffrey M. Sklarz, Green & Sklarz LLC, New Haven, CT
Panelists:
- Scott Reynolds, Special Agent, IRS Criminal Investigation, Hartford, CT
- Walter Pagano, EisnerAmper, New York, NY
11:10am – 12:00pm
Dealing with the Undocumented Worker
Businesses that hire undocumented employees have many issues, not the least of which are payroll tax problems, Department of Labor issues and immigration violations. Our panel will walk you through the issues and what you can do for your client before the IRS shows up, and what can be done after its agents knock on the client’s door.
Moderator: Sara V. Spodick, LITC Director, Quinnipiac University Law Center
Panelists:
- Megan L. Brackney, Kostelanetz & Fink LLP, New York, NY
- Zhanna A. Ziering, Caplin & Drysdale, New York, NY
- Frank Agostino, Agostino & Associates, Hackensack, NJ
- Kristina O’Connell, Special Agent in Charge, IRS Criminal Investigation, Boston, MA
12:00pm – 12:45pm
Lunch
12:45pm – 1:45pm
Taxpayer vs. the Preparer: Who to Pursue?
After Special Agents knock on your client’s door, one of the refrains heard most often is “My accountant must have done it.” But did they? How does the IRS determine which target to pursue: Taxpayer, Preparer or both? Our panel will review the factors considered by the government and what each potential target should be considering when Special Agents come calling.
Moderator: Lisa Perkins, Green & Sklarz LLC, West Hartford, CT
Panelists:
- Susan Wines, Assistant United States Attorney, New Haven, CT
- Peter D. Hardy, Ballard Spahr LLP, Philadelphia, PA
- Maria Papageorgiou, Special Agent, IRS Criminal Investigation, New Haven, CT
1:45pm – 2:45pm
Bringing Your Client in from the Cold
Many clients take either fail to report items or claim items on their tax returns that have no basis in fact. What do you do with the client who needs to clean up their issues before the IRS funds the issue? This panel will review options for cleaning up back tax issues, including amending tax returns and utilizing the voluntary disclosure program, and when practitioners should consider one option over the other.
Moderator: Eric L. Green, Green & Sklarz LLC, New Haven, CT
Panelists:
- Barbara T. Kaplan, Greenberg Traurig, New York, NY
- Megan L. Brackney, Kostelanetz & Fink LLP, New York, NY
- Zhanna A. Ziering, Caplin & Drysdale, New York, NY
2:45pm – 3:00pm
Coffee Break
3:00pm – 4:00pm
The Criminal Prosecution: Prosecution & Defense Strategies
Join our panel of experts as they discuss our tax preparer’s case and how they would approach the case from a prosecution perspective, and what strategies the preparer’s defense should be considering.
Moderator: Jeffrey M. Sklarz, Green & Sklarz LLC, New Haven, CT
Panelists:
- Sharon McCarthy, Kostelanetz & Fink, New York, NY
- Peter D. Hardy, Ballard Spahr LLP, Philadelphia, PA
- Anastasia King, Assistant United States Attorney, Hartford, CT
4:00pm – 5:00pm
The Plea and Sentencing
As we wrap up our program things will come to a head with our tax preparer for sentencing. Join our panel as they walk you through issues surrounding tax loss, the plea deal, calculating the sentence and other factors the sentencing judge will consider when dealing with our Taxpayer.
Moderator: Frank Agostino, Agostino & Associates, Hackensack, NJ
Panelists:
- Lisa Perkins, Green & Sklarz LLC, West Hartford, CT
- Caroline D. Ciraolo, Kostelanetz & Fink LLP, Washington, DC
- Anastasia King, Assistant United States Attorney, Hartford, CT