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Enforcing The Nation’s Tax Laws Fully, Fairly, And Consistently: The Role Of DOJ In Tax Enforcement

By Caroline D. Ciraolo
Temple Law Review
Volume 95, 2023


This Essay is based on my presentation to Temple University Beasley School of Law for the 2022 Frank and Rose Fogel Lecture Series. This is not intended to be a transcript of my remarks given on October 11, 2022, but instead, an opportunity to provide additional information regarding the Tax Division. I want to thank Professor Alice G. Abreu, the Honorable Nelson A. Diaz Professor of Law and Director of the Center for Tax Law and Public Policy, for her friendship, her invitation to present the lecture, and her kind and thoughtful introduction. Finally, I extend my appreciation to Dean Rachel Rebouché, the Temple faculty, and everyone who attended the lecture. I am honored to have spent the afternoon with each of you discussing the role of the U.S. Department of Justice in tax enforcement.


The mission of the U.S. Department of Justice (“the Department”) is to uphold the rule of law, to keep our country safe, and to protect civil rights. The individuals who work at the Department are committed to this mission and strive every day to uphold the core values of the Department, which include:

Independence and Impartiality. The Justice Department works each day to
earn the public’s trust by following the facts and the law wherever they may
lead, without prejudice or improper influence.

Honesty and Integrity. The Justice Department’s employees adhere to the highest standards of ethical behavior, mindful that, as public servants, we must work to earn the trust of, and inspire confidence in, the public we serve.

Respect. The Justice Department’s employees value differences in people and in ideas and treat everyone with fairness, dignity, and compassion.

Excellence. The Justice Department works every day to provide the highest levels of service to the American people and to be a responsible steward of the taxpayers’ dollars.

During my tenure with the Department, I proudly served alongside the career employees who came to work every day and did their very best to meet and exceed these high standards.


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Originally published in Temple Law Review Online Edition.