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Caroline D. Ciraolo represents individuals and businesses in federal and state civil tax controversies and criminal tax defense. Ms. Ciraolo has defended clients in cases involving a wide variety of tax-related issues including income, employment, sales and excise tax audits; administrative appeals; delinquency, accuracy-related and fraud penalties; trust fund recovery penalties; failure to file returns; tax evasion; tax return preparer investigations; claims for innocent spouse relief; and collections. Ms. Ciraolo regularly appears before the Internal Revenue Service and the Comptroller of Maryland and litigates cases before the United States Tax Court, the United States District Court, the Court of Appeals for the Fourth Circuit, and the Maryland Tax Court. Ms. Ciraolo graduated from the University of Maryland School of Law with honors in 1993 and obtained her masters in tax law from the University of Baltimore in 1994. She served as an Attorney Advisor to the Honorable Stanley J. Goldberg on the United States Tax Court until 1996, when she joined Martin, Snyder & Bernstein, P.A. (formerly, Martin, Junghans, Snyder & Bernstein, P.A.). Ms. Ciraolo joined Rosenberg Martin as a partner in 2003. Ms. Ciraolo currently serves as Chair of the Tax Section of the Maryland State Bar Association; former chair and current advisor to Tax Controversy Committee of the Tax Section of the Maryland State Bar Association; former chair of the the MSBA/MACPA Joint Task Force to Make Recommendations to the Maryland Comptroller’s Office; and former chair of the Important Developments - Criminal subcommittee of the Civil and Criminal Tax Penalties Committee of the Tax Section of the American Bar Association. She is also a member of the attorney panel for the U.S. Court of Appeals for the Fourth Circuit. Ms. Ciraolo has testified before the Maryland General Assembly on proposed tax legislation and frequently writes and speaks on issues related to civil tax controversies and litigation, and criminal tax defense.
Practice Areas: Criminal Law; Taxation; Trial and Appellate Litigation; Contact Caroline D. Ciraolo |
