New TEFRA Audit Rules

Jerald D. August

Jerald David August, a partner in Kostelanetz & Fink, LLP, specializes on various aspects of Federal and state income taxation, including the taxation of pass-thru entities, such as S corporations, partnerships and limited liability companies, tax controversies and tax litigation. Jerry is a frequent speaker and author on federal tax matters on a variety of topics, including partnership taxation. He is a frequent moderator and speaker for the American Law Institute as well as the New York University Institute on Federal Taxation. For over a dozen years he has chaired the Closely-Held Business Program for the Annual NYU Institute on Federal Taxation. He has served as the Program Chair for the past 10 years of the New York University Institute on Federal Wealth Taxation. He has lectured at other national and regional programs sponsored by the American Bar Association, American Law Institute, the University of Miami’s Phillip E. Heckerling Institute on Estate Planning, the Southern California Tax Institute and, as a visiting professor on corporate income taxation at the Graduate Tax Program of the University of Florida School of Law. Jerry is also a member of the American College of Tax Counsel, the American College of Trust and Estate Counsel, the American Tax Policy Institute, the American Law Institute and has long served as the Editor-in-Chief of Business Entities. He was just selected by Tax Notes to serve as a regular columnist on the taxation of pass-thru entities.