4th Annual Criminal Tax Day
The Tax Man Cometh
May 15, 2020 | In-Person & via Live Webcast
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: Friday, May 15th, 2020, Registration and Breakfast 8:00am Eastern / Introduction 8:30am Eastern
WHERE: Quinnipiac University School of Law, 370 Bassett Rd, North Haven, CT 06473
CPE: CPE: 8 Credits Available to CPAs / CE: 8 Credits Available to Enrolled Agents / CLE: 8 Credits Available for Attorneys
COST: $75 / person EARLY BIRD until 4/30 ($100 after) (The event is limited to 150 In-Person attendees!)
INCLUDES: Breakfast / Lunch / Snacks
Program Numbers:
- 15UFN-T-00080-19-I (IN-PERSON)
- 15UFN-T-00080-19-O (WEBCAST)
REGISTER TODAY! SEATS ARE LIMITED
CLICK THE LINK TO REGISTER NOW
CONFERENCE BROUGHT TO YOU BY
AGENDA
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
- Joleen Simpson, Assistant 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
- Joleen Simpson, Assistant 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