Caroline D. Ciraolo

Practice Areas

Tax Controversy; Tax Fraud; White Collar Criminal Defense

Career

Caroline D. Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner and founder of Kostelanetz LLP's Washington, D.C. office. Her practice focuses on federal and state tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing related tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She has served as an expert witness and as a mediator in litigation involving tax and reporting obligations.

Caroline is the Vice Chair of Membership, Diversity, and Inclusion of the ABA Tax Section; immediate past President of the American College of Tax Counsel; former Chair of the Civil & Criminal Penalties Committee of the ABA Tax Section; former Chair of the Tax Section of the Maryland State Bar Association; recipient of the IRS Chief Counsel Award and the ABA Tax Section’s Janet Spragens Pro Bono Award; and former instructor with the IRS Military Volunteer Income Tax Assistance program.

She is an Adjunct Professor at Georgetown University Law Center (Criminal Tax Law & Procedure; International Tax Controversies) and the University of Baltimore School of Law Graduate Tax Program (Investigation, Prosecution, and Defense of Tax Crimes; Tax Practice and Procedure).