Kathy Enstrom moderated the “Employee Retention Credit: Civil and Criminal Enforcement” panel at the  2023 ABA 40th Annual National Institute on Criminal Tax Fraud  in Las Vegas, NV on December 9, 2023. Guinevere Moore moderated the “Thinking Out of the Box-Creative Ways to Settle Difficult Civil and Criminal Tax Cases” panel at the  2023 ABA 40th Annual National Institute on Criminal Tax Fraud  in Las Vegas, NV on December 8, 2023. Zhanna Ziering spoke on “When You Should Know Something That the Government Does Not: Ethical Considerations in Keeping Your Civil Case from Going Criminal” panel at the  2023 ABA 40th Annual National Institute on Criminal Tax Fraud  in Las Vegas, NV on December 8, 2023.