Caroline Ciraolo will present on “The Ethical Compass — Circular 230, Duty of Candor, and Privilege Tensions,” sponsored by the J. Edgar Murdock American Inn of Court on February 10, 2026. The event will be held at the U.S. Tax Court in Washington, D.C., from 7:30 p.m. to 8:30 p.m.
The discussion will cover ethical duties in representations where privilege may conflict with the duty to disclose (e.g., correcting past misstatements) as well as the implications of Treasury Circular 230, Model Rules 1.6 and 3.3, and the tension between preserving privilege vs. the ethical duty to inform the court or client.
The J. Edgar Murdock Inn of Court is a professional association of attorneys devoted to supporting excellence, civility, professionalism and ethics in the practice of tax law. The members of the Murdock Inn meet for dinner and a presentation once per month from September through April. The monthly dinner presentation may be on a subject related to the tax legal practice, with special focus on improving legal skills; promoting civility, professionalism, and ethical behavior in the practice of law; sharing insights into the judicial tax process; and exploring the role of attorneys in society.
The Murdock Inn supports the larger American Inns of Court movement and operates within the framework of that national organization.
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.
