Latest Articles
  • Adapting to Constant Change
  • CPAJ News Briefs: FASB, PCAOB, IASB
  • Critical Audit Matter Reporting
  • Reassessing the Erroneous Refund Penalty
  • Keynote Session
  • Ensuring Integrity
  • ICYMI | Enhancing Employee Resilience
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA
  • CPAJ News Briefs: FASB, IASB, AICPA
  • ICYMI | Seven Ways to Decrease Stress at Work
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Megan L. Brackney, JD, LLM (Tax)

Home /Megan L. Brackney, JD, LLM (Tax)
January/February 2023

Reassessing the Erroneous Refund Penalty

The IRS Flexes an Obscure Authority

By  Megan L. Brackney, JD, LLM (Tax)

March 2023 0

Under IRC section 6676, the IRS has the authority to assess penalties against taxpayers for making erroneous claims for refund or credit. In a 2013…

Featured

When Money Costs Too Much

Section 8300 Filing Requirements and Penalties

By  Megan L. Brackney, JD, LLM (Tax)

July 2020 0

The Internal Revenue Code and the Bank Secrecy Act (BSA) require that persons engaged in a trade or business file Form 8300, Report of Cash…

Featured

Recovering Fees from the IRS

By  Megan L. Brackney, JD, LLM (Tax)

June 2019 0

Although some are unaware of the fact, taxpayers can recover fees and costs from the government if the IRS has taken an unreasonable position against…

Featured

Passport Revocation and Denial for Seriously Delinquent Tax Debts

New IRS Procedures Signal More Stringent Enforcement

By  Megan L. Brackney, JD, LLM (Tax)

July 2018 0

In January 2018, the IRS published procedures to begin enforcement of Internal Revenue Code (IRC) section 7345, which requires the State Department to deny the…

Featured

Time for a Withholding Tax Check-Up

By  Megan L. Brackney, JD, LLM (Tax)

June 2017 0

If it is not already on the schedule, CPAs should remember to talk to business clients about withholding on payments to nonresident aliens. A withholding…

Feature Articles

Receipts? What Receipts?

By  Claudia Hill, Megan L. Brackney, JD, LLM (Tax), Noelle Geiger and Walter Pagano

January 2017 0

At this panel, the group discussed how to deal with a lack of sufficient information from a client, including how to obtain or deduce that…

Columns

TPP | Filing Amended and Current Returns in Cases of Past Noncompliance

How Not to Make Matters Worse

By  Megan L. Brackney, JD, LLM (Tax)

May 2016 0

When a CPA discovers a taxpayer's past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to…

iling Amended and Current Returns in Cases of Past Noncompliance Featured

TPP | Filing Amended and Current Returns in Cases of Past Noncompliance: How Not to Make Matters Worse

2016 Max Block Award Honorable Mention in the Area of Departments/Columns

By  Megan L. Brackney, JD, LLM (Tax)

May 2016 0

When a CPA discovers a taxpayer's past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.