Caroline Ciraolo, Sharon McCarthy, and Jay Nanavati Selected by Peers for Tax Controversy Litigation and Tax Law
NEW YORK (Aug. 25, 2025) — Best Lawyers in America® has named three Kostelanetz partners as a 2026 “Lawyer of the Year.” By a vote of their peers, Caroline D. Ciraolo has been selected “Lawyer of the Year” for Litigation and Controversy – Tax in Washington, D.C., Sharon L. McCarthy has been named “Lawyer of the Year” for Litigation and Controversy – Tax in New York City, and Jay R. Nanavati is “Lawyer of the Year” for Tax Law in Washington, D.C.
Best Lawyers notes that “Only a single lawyer in each practice area and designated metropolitan area is honored as the ‘Lawyer of the Year,’ making this a significant and coveted accolade. These lawyers are selected based on particularly impressive voting averages received during the peer review assessments.”
About Caroline
A former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, Caroline has been selected as a Best Lawyers “Lawyer of the Year” five times. In 2025, she was named Lawyer of the Year for Tax Law in D.C. In 2024 and 2022, she was selected “Lawyer of the Year” for Litigation and Controversy – Tax in D.C., and again for the same category in 2012 in Maryland.
Caroline is recognized by Chambers & Partners as a top-tier attorney for Tax Fraud Nationwide, for High Net Worth Tax Private Client, and for Tax in D.C. She is highly ranked by ITR World Tax for Tax Controversy and as a Women in Tax Leader; by Super Lawyers for Tax in D.C. and Maryland. For 2026, Caroline is also ranked by Best Lawyers in for Criminal Defense: White Collar and for Tax Law in D.C. Her practice focuses on federal, state, and cross-border 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.
About Sharon
Sharon is a fellow of the American College of Trial Lawyers and is recognized in Chambers USA as a top-tier lawyer in Litigation: White-Collar Crime & Government Investigations in New York. A former federal prosecutor in the Southern District of New York, Sharon has extensive experience representing individuals and corporations in white-collar criminal matters, civil and criminal tax controversies, and complex commercial litigation.
Sharon has also been recognized by New York Super Lawyers in the field of white-collar criminal defense since 2009. She has been included several times in the list of Top 50 Women and Top 100 Lawyers in New York Metro Super Lawyers. In addition to her Lawyer of the Year honor, Sharon is ranked by Best Lawyers for Criminal Defense: White Collar and for Litigation and Controversy – Tax in New York.
About Jay
Jay is a fellow of both the American College of Trial Lawyers and the American College of Tax Counsel. Jay represents individuals and entities facing investigations and prosecutions by the IRS, the FBI, state investigative agencies, U.S. Attorney’s offices, and the Department of Justice Tax Division. Jay spent more than a decade as both a federal and a state prosecutor, first as an Assistant Commonwealth’s Attorney for Fairfax County, Virginia, and then at the Tax Division.
Jay has been ranked by Chambers as a leading lawyer for Tax Fraud Nationwide and Tax in D.C. In 2024, he was included in the list of the Top 100 Lawyers in Washington, D.C. by Super Lawyers and recognized by Super Lawyers for white-collar criminal defense. For 2026, Jay is also ranked by Best Lawyers for Criminal Defense: White Collar and for Litigation and Controversy – Tax in D.C.
About Kostelanetz LLP
For nearly 80 years, Kostelanetz LLP has built a global reputation as a law firm of choice for clients facing high-stakes controversies, negotiations with government agencies, and complex domestic and international tax planning decisions. Our attorneys have extensive experience in tax controversy, tax fraud defense, white-collar criminal defense, securities enforcement defense, trust and estate planning, transactional tax planning, and government investigations. We are regularly called upon to handle the most challenging and sensitive matters and internal investigations. Our partners also serve as consulting and testifying experts and independent mediators in tax-related disputes. Important parts of the firm’s practice also include commercial litigation and government procurement and contracting.
