KOSTELANETZ - Key Persons
Abby Burke joined Kostelanetz LLP in 2022 after receiving her J.D. from the University of Virginia School of Law. At UVA Law, she was a finalist in the William Minor Lile Moot Court Competition and a member of the Virginia Law Review. During her summers, Abby interned at the Office of Enforcement Operations at the Department of Justice, the Environmental Law Institute, and the Office of the Legal Adviser at the Department of State.
Job Titles:
- Paralegal
- Paralegal / Paralegal
Ashley Morales graduated summa cum laude from the Princeton School of Public and International Affairs in May 2022. She minored in Latino Studies and Latin American studies. Her senior thesis, "Preserving Our Homes: An Analysis of the Mitchell-Lama Affordable Housing Program," investigated the role of limited-equity co-ops in combatting New York City's affordable housing crisis and received the Dean Hank Dobin Thesis Prize. Her fall junior paper analyzed foreign police assistance and human rights in El Salvador, while her spring junior paper explored solutions for advancing access to judicial institutions to combat gender-based violence in El Salvador. Morales also received the Mary W. George Research Conference Award for her first-year research on the African Court system.
Brian C. Wille represents businesses and individuals in complex litigations involving a wide range of corporate, commercial, tax and securities matters. Brian's clients include individual investors, venture capitalists, major insurers, and prominent figures in entertainment and the arts.
Job Titles:
- Partner
- Adjunct Professor at New York University School of Law
- in a Fireside Chat With the Commissioner of the IRS, Charles P. Rettig Hosted by the NYU Law Graduate Tax Program
- in a Panel Discussion Entitled "Attorney - Client and Work Product Protections: What Will Remain After the Latest Government and Non - Government Initiatives
- in a Program Entitled "Attorney - Client Privilege and Work Product Doctrine in an Era of Increased Tax Enforcement
- Interviews Don Fort, Chief, IRS CID on "Current Developments in the Internal Revenue Service Criminal Investigation Division" for the CPA Academy
- What Every Matrimonial Judge Should Know about a Tax Return" Seminar for the New York Judicial Institute
For more than thirty-five years, Bryan C. Skarlatos has represented corporations and individuals in sensitive matters, many of which involve negotiation or litigation with government agencies. He is internationally recognized for his work on tax controversies, audits, appeals and litigation, criminal tax investigations, and white-collar criminal prosecutions. Bryan also has an active practice providing tax and estate planning advice.
Bryan is an adjunct professor at New York University School of Law where he teaches a course on tax penalties, and he created and co-chairs the annual New York University Tax Controversy Forum, which brings together representatives from the government and expert private practitioners to discuss issues related to tax compliance and enforcement.
Mr. Skarlatos successfully avoided indictment for several witnesses in regulatory investigations into trading practices at large financial institutions.
Job Titles:
- K & F Partner
- Selected As "Top Rated Tax Attorney" by Maryland Super Lawyers for 2024
- to Be First Ever Vice Chair of Membership, Diversity and Inclusion for ABA Tax Section
Caroline Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice's Tax Division, is a partner with Kostelanetz LLP and founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes.
Job Titles:
- Partner
- and Paul Butler Quoted in Law360 Article Entitled "Pa. Judge 's Ruling in FBAR Case Could Add to Gov'T Arsenal"
- Interviews IRS Chief Counsel Michael Desmond During the IRS Enforcement Update Panel at the IRS Representation Conference
Caroline Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice's Tax Division, is a partner with Kostelanetz LLP and founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes.
Caroline Rule is a tenacious advocate for her clients, many of whom face white collar criminal investigations and prosecutions, or civil tax audits and investigations. During her over 30 years in practice, Caroline has successfully championed both individual and corporate clients, defeating allegations of fraud so as to preserve their reputations and, in the case of individuals, their careers.
Christopher M. Ferguson is an experienced litigator who concentrates his practice on white-collar criminal defense as well as civil and criminal tax controversies and other regulatory enforcement matters. Chris also has extensive experience handling complex civil litigation and internal investigations.
Job Titles:
- Partner
- Partner at the New York City
- Politico Article Regarding New York City Mayor Eric Adams' Chief of Staff
Claude M. Millman is a partner at the New York City office of Kostelanetz LLP. For over two decades, he has represented government contractors doing business with New York City and State government agencies and authorities, advised government officials and former government officials on ethics issues, litigated matters against the City, State, and federal government, and handled complex commercial litigation and investigations, including high-profile disputes and controversies.
Job Titles:
- Paralegal
- Paralegal / Paralegal
Daniel Kang graduated from Columbia University in May 2023 with a major in American Studies. In his senior year, he worked with Professor Robert Amdur to write a thesis, "Divided Loyalties: The Debate Over Japanese American Redress and the Role of Model Minority Behavior in Achieving Justice," which researched the history behind the 1988 Civil Liberties Act and its controversial legacy as a form of reparations for the wartime incarceration of Japanese Americans. At Columbia, he competed with the Columbia Debate Society for four years and eventually served as President. Daniel also presided over the Columbia Political Review as Managing Editor and the Asian American Alliance as Vice President.
Destiny Reese is a 2L at Emory University School of Law, where she serves as President of the Tax Law Society, Secretary of the Georgia Association for Women Lawyers, and Staff Member of Emory Law Journal.
Job Titles:
- Presentation Entitled "Reflections from the Former Chief of IRS - CI" for the 39th Cambridge International Symposium on Economic Crime
Eric Smith joined Kostelanetz LLP in 2009. His practice focuses on advising clients on a broad range of tax issues including tax planning and structuring transactions and representing clients under examination by federal and state taxing authorities.
Heather Fincher advises multinational businesses and high-net-worth individuals on US federal income tax matters, with a particular focus on international tax planning and controversies. She counsels both US- and foreign-owned businesses and individuals regarding the US tax consequences of cross-border investments, cryptocurrency issues, mergers and acquisitions, joint ventures and restructurings. Heather also regularly advises clients on special issues arising in international tax controversies.
Henry Stow Lovejoy counsels clients on a full range of tax matters, from planning and structuring transactions to examination by and litigation with federal and state tax authorities. He has extensive experience in many areas of tax law, with particular attention to cross-border investments and transactions and the treatment of financial instruments.
During the course of his almost 30-year legal career, Ian Weinstock has built a practice that spans the range of trusts, estates, and personal tax planning issues, including sophisticated estate planning techniques for ultra-high net worth individuals; choice-of-entity issues and succession planning for small businesses; philanthropic planning; the administration of decedents' estates; and advising fiduciaries and beneficiaries on all aspects of trust administration. With extensive in-house experience at major U.S. financial institutions, he advises corporate fiduciaries on all aspects of their businesses, including trust acceptance policies and procedures, corporate governance, regulatory compliance, trust administration and tax reporting, as well as advising private banking/wealth management institutions on a wide range of fiduciary and trust-related matters.
Job Titles:
- Senior Paralegal
- Senior Paralegal / Paralegal
Jacquelyn A. Sideris graduated magna cum laude from Georgetown University in May 2018 with a double-major in American Government and Philosophy, with honors. Upon graduating from Georgetown, Jackie then matriculated at the University of Arizona as a PhD student in Philosophy, specializing in Aristotelian and Stoic ethics. She ultimately decided to leave the program before completing her PhD, and graduated with an M.A. in philosophy in May 2020. While at Georgetown, Jackie completed an Honors Thesis with the Department of Philosophy, writing on Aristotelian and Stoic ethics and the role of external goods on conceptions of living well. She is also a member of Pi Sigma Alpha, the national honors society for the study of Political Science and Government.
Job Titles:
- Partner
- Fellow of Both the American College of Trial Lawyers
- Member of the ABA 's Section of Taxation
Jay Nanavati is a criminal tax defense attorney and a fellow of both the American College of Trial Lawyers and the American College of Tax Counsel. According to Chambers USA, which has ranked him nationally for the last seven years, Jay "is held in high regard for his strength in handling criminal tax matters . . . . He is an excellent trial attorney, he's very sophisticated. His judgment is excellent."
Jay is a member of the ABA's Section of Taxation, Civil and Criminal Tax Penalties Committee, as well as of the ABA's Criminal Justice Section, White Collar Crime Committee, and a member of the Edward Bennett Williams Inn of Court.
Job Titles:
- Director of Investigations
- Director of Investigations / Director of Investigations
John D. (Don) Fort is the Director of Investigations at Kostelanetz LLP, and the immediate past Chief of the Internal Revenue Service's Criminal Investigation (CI) Division. Having spent nearly 30 years in law enforcement for the federal government, Don has deep expertise in financial crimes and has an extensive network of connections both within the government and in private industry.
Juliet L. Fink is an associate at Kostelanetz LLP. Her practice focuses on federal and state criminal and civil tax matters. Juliet represents clients at many stages of white-collar criminal defense, including federal sentencing presentations and procedures.
Kevin M. Flynn is a co-founder of the firm, who left the managerial duties of partnership in 2020 to focus on his tax litigation practice with the firm as Counsel. He is a forceful advocate with proven skills in litigating federal civil and criminal tax controversies for clients with complex tax challenges. Kevin's particular experience in civil tax issues has led to him trying and winning numerous tax cases involving a broad range of corporate, partnership, personal income tax, and employment tax issues. Kevin's strong negotiating skills and business judgment have allowed him to achieve extraordinary results for clients at all levels of the Internal Revenue Service administrative process.
Job Titles:
- Paralegal
- Paralegal / Paralegal
Liz Grant graduated from Stanford University in June of 2022, where she majored in English with a concentration in Creative Writing and minored in Philosophy. She competed with Stanford Mock Trial for four years, during which time she served as President of the program. She received 21 awards on both the prosecution and defense, and she remains the most awarded mock trial competitor in Stanford's history. In 2022, Liz ranked 5th at Trial by Combat, the individual collegiate mock trial national championship.
Maryland Super Lawyers (Tax) (2009-2015, 2020-2022); Top 10 Attorneys in Maryland (2013-2015); Top 25 Women Attorneys in Maryland (2009-2011); Top 50 Women Attorneys in Maryland (2012-2015); Top 100 Attorneys in Maryland (2010-2015)
Featured on the cover of Maryland Super Lawyers Magazine (2013); and featured article (2018)
Maxwell Brown's practice focuses on white-collar criminal defense. He also represents individuals and businesses in tax controversies and commercial litigation.