Former Head of DOJ Tax Division to Offer New Course on Criminal Tax at University of Baltimore
July 13, 2018
Contact: Office of Government and Public Affairs
Caroline D. Ciraolo, the former head of the Justice Department's Tax Division and a partner and founder of Kostelanetz & Fink’s D.C. and Maryland offices, has joined the faculty of the University of Baltimore Graduate Tax Program and will teach a new course entitled "Investigation, Prosecution and Defense of Tax Crimes."
"I'm thrilled that my former Justice Department colleague Caroline Ciraolo has joined the faculty of our School of Law's Graduate Tax program," said Dean Ronald Weich. "Students who enroll in this class will learn from someone who has prosecuted and defended criminal tax cases at the highest level. What an extraordinary opportunity."
"We are so fortunate that Ms. Ciraolo will be teaching in the University of Baltimore Graduate Tax Program," said Fred Brown, professor and director of the program. "Ms. Ciraolo is one of the foremost national experts on criminal tax investigations and prosecutions as well as federal and state tax controversy matters. She is also an excellent teacher and mentor who cares deeply about the development of tax professionals."
"It's an honor be part of this important and highly relevant program at the University of Baltimore," said Ciraolo said. "I'm excited to share my experience and lessons learned from years of practicing inside and outside of government, and I'm confident I'll learn as much from the students as they will from me."
The Investigation, Prosecution and Defense of Tax Crimes course will examine the life cycle of a criminal tax case, including the warning signs that a civil tax case may be referred for criminal investigation, applicable legal privileges, potential defenses, the opening of an administrative investigation, sources of information, authorization of a grand jury investigation and prosecution, best practices in plea negotiations, trial strategies, sentencing, and collateral and civil tax consequences. The course also will address current priorities of IRS Criminal Investigation and the U.S. Department of Justice, along with cases pulled from the headlines.
Ciraolo's practice at Kostelanetz & Fink focuses on complex and sophisticated civil tax controversies, voluntary disclosures, internal investigations, and representing individuals and institutions in criminal tax investigations and prosecutions, among others. Earlier this year, she was part of the team at Kostelanetz & Fink, LLP, that was awarded the prestigious Chambers USA award for team excellence in tax, recognizing the firm’s impressive body of work, growth, and client service.
Prior to joining Kostelanetz & Fink, Ciraolo served as acting assistant attorney general of the Department of Justice's Tax Division, where she managed all aspects of Tax Division operations, including the Swiss Bank Program, which, under her leadership, held 80 Swiss financial institutions accountable for facilitating tax evasion by U.S. accountholders. Her tenure at the Department also was marked by increased civil and criminal employment tax enforcement, and a focus on traditional tax crimes.
Previously, Ciraolo practiced in Baltimore, representing clients in all phases of state and federal civil and criminal tax controversies.
Ciraolo is a Fellow and Regent of the American College of Tax Counsel, a recipient of the ABA Section of Taxation's Janet Spragens Pro Bono Award, and served as an instructor with the IRS Military Volunteer Income Tax Assistance program at Ft. George G. Meade in Maryland. She has been recognized by Chambers and Partners (Nationwide – Tax Fraud), Washingtonian, Top Tax Lawyers, Benchmark, Best Lawyers in America, Super Lawyers (Top 10 Attorneys in Maryland, and cover story in 2013), Euromoney Legal Media Group's America's Women in Business Law Awards (Best in Tax Dispute Resolution, 2014), and The Daily Record's Top 100 Women Circle of Excellence. In January 2017, Ciraolo was recognized by IRS Chief Counsel William Wilkens with the Chief Counsel Award, the highest honor that can be conferred by that office.
Offered jointly by the University of Baltimore's School of Law and the Merrick School of Business, the Graduate Tax Program provides the broad training needed by today's tax practitioners. Those interested in taking the course can visit the website for the Graduate Tax Program at the University of Baltimore for application information. LLM or non-degree students can apply here. MS students can apply here.