ROSTER

Education

The College of New Jersey, B.S. in Finance (Honors) (cum laude) (1990)
University of Maryland, School of Law, J.D. (Honors) (1993)
University of Baltimore School of Law, LL.M. in Taxation (1994)

Practice Areas

Memberships/Affiliations

MD State Bar Association: Taxation Law Section, Chair (2008-09), Chair-Elect (2007-08); Secretary/ Treasurer (2006-07); Tax Council (2001-present); Tax Controversy Group, Chair (2004-2008); Joint MSBA/MACPA Task force (Chair, 2004-2006)
American Bar Association, Section of Taxation—Civil and Criminal Tax Penalties Committee (Chair- Important Criminal Developments Subcommittee (2004-2008))
Thomson West Tax Advisory Board (2007-present)
Paca Brent Joint Inns of Court
Panel Attorney, U.S. Court of Appeals for the Fourth Circuit

Awards and Honors

Maryland Volunteer Lawyers Service Educator Award (2008)

Bar Admissions

Maryland
Pennsylvania
New Jersey
District of Columbia
U.S. Tax Court
U.S. District Court, District of Maryland
U.S. Court of Appeals, Fourth Circuit
U.S. Supreme Court

Caroline Ciraolo's Publications and Recent Cases

Caroline D. Ciraolo

Partner

Caroline Ciraolo represents individuals and businesses in federal and state tax controversies and litigation, and defends clients charged with criminal tax offenses. Her practice involves a wide variety of tax-related issues, including:

Income Tax
Employment Tax
Sales and Use Tax
Admissions and Amusement Tax
Excise Tax
Trust Fund Recovery Penalties
Worker Classification
Conservation and Historic Façade Easement Contributions
Tax return preparer investigations and penalties
Claims for Innocent Spouse Relief
Audit Defense
Administrative hearings and appeals
Delinquency and accuracy-related penalties
Fraud penalties
Failure to file returns
Tax fraud and evasion
Federal and State Settlement Initiatives
Voluntary Disclosures
Collections

Ms. Ciraolo regularly appears on behalf of her clients before the Internal Revenue Service and the Comptroller of Maryland. She litigates cases before the Maryland Tax Court, U.S. Tax Court, the U.S. District Court and 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.