Melissa Wiley is a Partner at Kostelanetz LLP with more than 20 years of experience in tax law, having represented a diverse range of clients—from large corporations to high-net-worth individuals—in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, she excels at distilling intricate tax issues into clear, actionable insights, helping clients efficiently resolve disputes and focus on what matters most in their businesses and lives. Melissa serves as a trusted advisor to clients at all levels of administrative tax controversy, including audits, cases before the IRS Office of Appeals, and investigations by the IRS Office of Professional Responsibility, and she has significant experience handling penalty and international information reporting matters. When an administrative resolution cannot be reached, she is well-equipped to litigate, and she also represents clients facing government and third-party subpoenas and investigations while frequently advising on voluntary disclosures of prior tax noncompliance. An actuary by training, Melissa pairs a scrupulous, detail-oriented approach with a thorough understanding of how tax affects her clients’ financial affairs, and her background in statistics and the insurance industry has fostered a natural ability to collaborate effectively with technical and forensic experts.