17th Annual Tax Controversy Forum 2025 – Track III (Presented by NYU School of Professional Studies) (Day 2)

Kathleen Costello opens the NYU Tax Controversy Forum with introductory remarks. This brief session sets the stage for two days of comprehensive coverage on tax compliance and enforcement developments.

This session examines the lifecycle of tax controversies from return filing through litigation, covering the ten-step process and historical enforcement pendulum swings. Panelists discuss the resurgence of the economic substance doctrine and IRS enforcement priorities amid resource constraints.

Expert panelists analyze the dramatic shift in IRS enforcement following leadership turnover, funding curtailments, and staff reductions. The session explores legislative priorities including TCJA extensions and the U.S. position on OECD’s Global Anti-Base Erosion Rules.

The IRS Appeals Chief discusses the critical role of Appeals in resolving tax disputes short of litigation. Focus areas include renewed emphasis on alternative dispute resolution procedures and managing complex case inventory in a resource-constrained environment.

This panel provides insight into the 25,000+ pending Tax Court cases ranging from billion-dollar transfer pricing disputes to collection matters. Discussion covers litigation prospects, case resolution challenges, and the role of field counsel attorneys.

This unique session explores how psychological issues affect tax compliance, including non-filing and inability to interact with the IRS. Panelists discuss using psychological factors as grounds for penalty relief and the strategic use of expert testimony.

Following the Supreme Court’s landmark 2024 decision overruling Chevron deference, this panel explores implications for tax regulations. Panelists examine key cases including Lesac, Facebook, and pending appeals in 3M and Tribune Media that test regulatory validity.

John Doe summonses provide powerful IRS enforcement tools with unique procedural requirements including judicial review. This panel addresses challenges when summonses are issued to law firms involving privilege considerations and provides practical handling guidance.

Federal bankruptcy courts offer alternative paths for contesting tax liabilities with unique considerations around dischargeability and timing. This panel examines the complex interplay of tax disputes across different procedural postures at bankruptcy filing.

As tax law complexity grows, errors in returns and submissions inevitably occur. This session explores opportunities to fix mistakes, strategic considerations for self-identification and correction, and practical guidance for achieving compliance.

The Tax Division faces historic leadership changes and discussions about its role in tax administration. This interview addresses resource constraints, increased caseloads in refund and bankruptcy courts, and appellate representation on regulatory review standards.

Criminal tax cases send powerful compliance signals beyond individual prosecutions. Panelists including the IRS Criminal Investigation Chief provide inside perspective on current investigations and future enforcement expectations in a resource-constrained environment.