rKostelanetz partner Caroline Ciraolo will moderate a panel addressing criminal tax matters at the 2025 ABA 40th Annual White Collar Crime Institute, taking place March 5-7, 2025, in Miami, Florida.

The panel is on Wednesday, March 5, 2025, at 10:30 AM and is titled “The Long and Winding Road – From Civil Fraud Referral to Criminal Tax Indictment.” The panelists will review the lifecycle of a criminal tax case that begins as a civil audit or collection matter, travels through the administrative criminal investigation, is referred to the Justice Department (DOJ) Tax Division, and ends with authorization to prosecute. The panelists will discuss what prompts a fraud referral to IRS Criminal Investigation (IRS-CI), how IRS-CI selects its cases, its investigative tools, the applicable standards of review, role of IRS-CI and DOJ Tax conferences, and charging decisions. The panel will also address current criminal tax enforcement priorities, statistics on criminal tax investigations and prosecutions, and cases ripped from the headline.

The ABA White Collar Crime Institute will be held at the Hyatt Regency Miami. There is also an additional Women in White Collar ticketed luncheon and Q&A. You can learn more about the event and register here.

Caroline, a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, focuses her practice on federal and state 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, serving as an expert witness in tax controversy-related matters, and mediating civil tax disputes at the administrative stage and in litigation.