Criminal Tax Investigations and Procedures: What Practitioners Need to Know


Criminal Tax Investigations and Procedures: What Practitioners Need to Know

Recorded On 11/01/2023


This course will provide foundational information about how federal criminal
tax matters arise, how criminal tax matters are investigated, and other tips and best practices for dealing
with clients who are (or may become) the subject of a criminal tax investigation.


Topics that will be covered include:


  • How federal criminal tax investigations originate, and the key government personnel involved in tax investigations and prosecutions;
  • Commonly investigated and prosecuted federal tax crimes, including statistics and elements of these crimes;
  • Investigatory techniques and tools used by the government in criminal tax matters;
  • Privileges that may apply between tax practitioners and their clients;
  • Situations where the tax practitioners, themselves, have criminal prosecution exposure;
  • Sentencing and post-trial proceedings.
  • And much more


The course materials will include an outline and copies of the slides.




Megan L. Brackney, Partner, and Stephen Josey, Counsel, Kostelanetz LLP


About the Faculty:


Megan L. Brackney is a partner at Kostelanetz LLP. She specializes her practice in civil tax controversies and criminal tax matters. Megan is an adjunct professor at New York University School of Law, and was formerly an Assistant United States Attorney for the Southern District of New York.


Stephen Josey is counsel at Kostelanetz LLP. He is a former law clerk for a federal district court judge and trial attorney with the U.S. Department of Justice, Tax Division. His practice focuses on tax controversies and criminal tax matters.


1.5 NY Credits: 1.5 Skills; Non-transitional; 1.5 NJ Credits: 1.5 General



All Programs include 1 Affirmation and 1 Evaluation Form, and Course Materials.

To receive CLE credit for a program in Online Video Format:

Online Videos contain CLE codes that you must type into a supplied online affirmation form. Submit the online affirmation to the NYCLA CLE Institute to be issued a CLE certificate. We recommend that you watch the video as soon as possible.

We can only issue CLE credit if the law is still current.

Course Materials: You can download course materials on the Online Video webpage.

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