Caroline D. Ciraolo will join two panels at the 2025 Hawaii Tax Institute scheduled for November 2-6, 2025, at the Sheraton Waikiki Resort in Honolulu. Continuing education credit is offered for attendees, and virtual attendance options are available.

Tuesday, Nov. 4, 2025 1:30 p.m. to 2:30 p.m. HST

Exempt Organizations Under Attack: Defending Exempt Status

In this session, Caroline will join Sarah Green, senior attorney at Dentons, and Rachel Leiser Levy, principal of Deloitte Tax LLP’s Washington National Tax division and former IRS Associate Chief Counsel, Employee Benefits, Exempt Organizations and Employment Taxes, to discuss the risks that exempt organizations face in the current political environment and how practitioners can best advocate for their exempt organization clients. Topics will include the processes by which organizations obtain exempt status, IRS audit procedures for exempt organizations, established IRS procedures likely to seek revocation of exempt status, and how to challenge proposed and final revocations.

Wednesday, November 5, 2025 1:30 p.m. to 2:30 p.m. HST

Clemency, Pardons, and Commutations: Navigating the Rules, Managing Client Expectations, and Ethical Considerations

In this session, Caroline will join Sandra Brown, shareholder of Hochman Salkin Toscher Perez PC and former Acting U.S. Attorney, Central District of California, and Sharyn Fisk, associate accounting professor at Cal Poly Pomona’s College of Business Administration and former Director of the IRS Office of Professional Responsibility, to review the legal, practical, and ethical issues relevant when advising clients facing criminal investigations or dealing with prior convictions and are curious about seeking pardons.

You can learn more about the conference and register here.

About Caroline

Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of Kostelanetz’s Washington, D.C. office. Her practice focuses 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. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes