Caroline Ciraolo will speak at the 44th Annual Florida Bar Tax Section International Tax Conference, being held in Miami, Florida, January 22-23, 2026.
Caroline will speak on a panel entitled “Who's Prosecuting Tax Crimes? The Current State of Criminal Tax Enforcement” on Friday, January 23, from 11:20 a.m. to 2:10 p.m.
Caroline and fellow panelist Jeff Neiman of Neiman Mays Floch & Almeida will explore the current state of tax enforcement, given that Tax Division prosecutors are now working for the DOJ Criminal Division, the IRS is in a state of flux, and the government has refocused on fraud, waste, and abuse. Despite predictions to the contrary, IRS Criminal Investigation and DOJ continue to pursue criminal tax investigations involving high-income non-filers, tax evasion coupled with pandemic fraud, employment tax violations coupled with immigration offenses, conspiracies to defraud the government, offshore tax schemes, and abusive tax-advantaged transactions. This panel will address recent prosecutions, lessons learned, and what we can expect in the coming years.
More information on the conference can be found 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.
