This panel is part of ABA’s Virtual 2020 Fall Tax Meeting, which consists of more than 40 CLE programs, a networking reception, and two plenary sessions over four days. Participants learn from and meet with the country’s leading tax attorneys and government officials, and discuss the latest federal, state, and
Information is power and, in civil audits and criminal investigations, the government seeks to identify and obtain as much information as possible. To the extent such information falls within a recognized legal privilege, it is up to counsel for the taxpayer or target to timely and properly assert the applicable
The American Bar Association Section of Taxation has announced the creation of the Loretta Collins Argrett Fellowship, a new initiative to promote diversity, equity, and inclusion in the Tax Bar. The goal of the Loretta Collins Argrett Fellowship is to identify, engage, and infuse historically underrepresented individuals into the Section;
On March 2, 2022, Caroline D. Ciraolo moderates a panel entitled “In The Eye of the Beholder: What Moves a Tax Case from Civil to Criminal?” at the 2022 ABA White Collar Crime Conference. Description: The IRS puts the current gross tax gap at more than $1 trillion dollars. The
On February 3, 2022, Caroline D. Ciraolo participates in the “Audits and Tax Controversy Panel” for the Florida Tax Institute. Description: The IRS continues to prioritize examinations of high-wealth individuals and inbound and outbound investment and business transactions. The reviews are expected to include the individual tax return of the
On January 14, 2022, Caroline D. Ciraolo participates in a panel entitled “In The Eye of the Beholder: When Does a Civil Tax Case Move to a Criminal Tax Investigation?” at the 40th Annual Florida Bar Tax Section International Tax Conference. Description: The IRS puts the current gross tax gap
On January 12, 2022, Caroline D. Ciraolo participates in a panel entitled “Tax Fraud Trends” at the ABA/ABA Financial Crimes Enforcement Conference. Description: The Pandora Papers shined a light on potential tax fraud schemes that touch U.S. financial institutions. Even in the midst of the pandemic, the IRS issued their
Caroline D. Ciraolo was quoted in a recent Tax Notes article entitled “IRS Wants Seat at Debtors’ Bankruptcy Proceedings,” published on November 16, 2021. The article explores new IRS plans for agents to attend debtor-creditor negotiations in bankruptcy proceedings. The article notes: Guillot and Ciraolo spoke November 15 at a
On December 9, 2021, Caroline D. Ciraolo participates in a panel entitled “Getting To ‘No’: What Works and What Doesn’t Work to Get the IRS and DOJ to Decline Prosecution” at the ABA’s 38th Annual Criminal Tax Fraud Institute and 11th Annual Civil Tax Controversy Institute. Description: The surest way
