About Caroline

Caroline D. Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner with Kostelanetz LLP and a founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing related tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. Caroline is the former President of the American College of Tax Counsel and past Chair of the ABA Tax Section’s Civil and Criminal Tax Penalties Committee. She is a recipient of the IRS Chief Counsel Award and the ABA Tax Section’s Janet Spragens Pro Bono Award. She has served as an instructor with the IRS Military Volunteer Income Tax Assistance program at Ft. George G. Meade in Maryland. Caroline serves as an Adjunct Professor at the Georgetown University Law Center (Criminal Tax Law & Procedure and International Tax Controversies) and the University of Baltimore School of Law Graduate Tax Program (Investigation, Prosecution, and Defense of Tax Crimes and Tax Practice & Procedure). Caroline has been recognized by Chambers USA, The Legal 500, International Tax Review/World Tax, Best Lawyers in America, Super Lawyers, and The Daily Record’s Top 100 Women Circle of Excellence.

Practice Areas

Education

• College of New Jersey, BA , graduated 1990
• University of Baltimore, LL.M in Tax, graduated 1994
• University of Maryland, J.D., graduated 1993

Bar Admissions

• Maryland, Maryland State Bar Association
• District of Columbia, The District of Columbia Bar
• New Jersey, New Jersey State Bar Association
• Pennsylvania, Pennsylvania Bar Association

Languages