8:00am

Registration and Breakfast

8:30am – 8:45am

Opening Remarks and Housekeeping Information

8:45am – 10:15am

What’s New in Criminal Tax

IRS Leadership has been sending a clear enforcement message.  The panelists will address the current state of IRS Criminal Investigation, its enforcement priorities, recent prosecutions, and what practitioners are seeing in the field.

Moderator: Sara V. Spodick, Esq., Director, Low Income Taxpayer Clinic, Quinnipiac Law School

Panelists:

• Barbara Kaplan, Esq., Greenberg Traurig, New York, NY
• Kristina O’Connell, Special Agent in Charge, Internal Revenue Service Criminal Investigation, Boston Field Office
• Frank Agostino, Esq., Agostino & Associates, PC, Hackensack, NJ

10:15am – 10:30am

Break

10:30am – 12:00pm

Avoiding a Criminal Referral for Employment Tax Violations

Statistically, nearly 80% of small businesses fail, often owing payroll taxes. So what is it that makes the IRS decide to make the routine payroll tax case into a criminal prosecution? Our panel of experts will explain steps employers can take if they find themselves falling behind on their employment tax obligations, dealing with Field Collection, and best practices to avoid a criminal referral.

Moderator: Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT

Panelists:

• Caroline D. Ciraolo, Esq., Kostelanetz & Fink, LLP, Washington, DC
• Darren J. Guillot, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Washington, DC
• Kristina O’Connell, Special Agent in Charge, Internal Revenue Service Criminal Investigation, Boston Field Office

12:00pm – 12:45pm

Lunch

12:45pm – 2:00pm

Calculating Tax Loss

A major factor in the sentencing of any defendant in a criminal tax case is the amount of the tax loss. Tax loss, including actual and intended loss and relevant conduct, is the primary driver of the sentence. In some cases, tax loss will include penalties and interest, resulting in much higher offense levels. Engaging a forensic accountant early in the case can play a critical role in reducing the amount at issue and the ultimate Guideline range. This panel will review the role and calculation of tax loss, nature and extent of relevant conduct, and the difference between tax loss and restitution.

Moderator: Lisa E. Perkins, Esq., Green & Sklarz LLC, West Hartford, CT

Panelists:

• Walter Pagano, CPA, CFE, Eisner Amper, New York, NY
• Jay Nanavati, Esq., Kostelanetz & Fink, LLP, Washington, DC
• Zhanna A. Ziering, Esq., Caplin Drysdale, New York, NY

2:00pm – 3:00pm

Criminal Investigation’s Role in Non-Tax Cases

IRS Criminal Investigation is often asked to bring its financial analysis skills to non-tax criminal cases, including mortgage fraud, narcotics investigations, anti-terrorism activity, and much more. A few notable cases include the FIFA investigation, hunting down Saddam Hussein’s money, and the Silk-Road case. Panelists will discuss the many ways in which IRS-CI works these non-tax investigations and review some of the recent, ripped-from-the-headlines cases.

Moderator: Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT

Panelists:

• Michael Villa, Jr., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP, Dallas, TX
• Gary L. Alford, Supervisory Special Agent, IRS Criminal Investigation, New Haven, CT
• Anastasia King, Asst. United States Attorney, Department of Justice, New Haven, CT

3:00pm – 3:15pm

Break

3:15pm – 4:00pm

The Client’s State of Mind: Defenses to Willfulness in Tax Crimes

Tax crimes are specific intent crimes – requiring the violation of a known legal duty. The panel will explore when a potential mental impairment should be considered as a defense or as a mitigating factor in sentencing.

Moderator: Sharon Mccarthy, Kostelanetz & Fink, LLP, Washington, DC

Panelists:

• Peter D. Hardy, Esq., Ballard Spahr, Philadelphia, PA
• Jay Nanavati, Esq., Kostelanetz & Fink, LLP, Washington, DC
• Walter Pagano, CPA, CFE, Eisner Amper, New York, NY

4:00pm – 5:00pm

The Consequences of Conviction: The Sentencing Guidelines, Restitution, Forfeiture and Other Bad Things

Whether by plea or verdict, a determination of guilt does not end the client’s matter. This panel will address the collateral consequences of a conviction, including civil tax liabilities, restitution, forfeiture, professional licensing and immigration issues.

Moderator: Jeffrey M. Sklarz, Esq., Green & Sklarz LLC, New Haven, CT

Panelists:

• Frank Agostino, Agostino & Associates, PC, Hackensack, NJ
• Caroline D. Ciraolo, Esq., Kostelanetz & Fink, LLP, Washington, DC
• Christine Sciarrino, Asst. United States Attorney, New Haven, CT

5:00pm

Program Ends