Caroline D. Ciraolo Publications

Publications

  • Circular 230–Final Regulations and a New Principles-Based Approach, CCH's Journal of Tax Practice & Procedure (JTP&P)(August-September, 2014)
  • The Ins and Outs of Federal Criminal Tax Cases, Maryland Bar Bulletin (April, 2014)
  • The Tax Man is Coming Bank: A Word of Warning to Liquor Retailers, The Barrister (December 2013/January 2014)
  • The United States Strikes Again – The New Swiss Bank Program, Financier Worldwide (October, 2013)
  • The Reasonable Cause Defense to Penalties and Some Good News for Taxpayers, CCH's Journal of Tax Practice & Procedure (JTP&P) (August-September, 2013)
  • The FBAR Penalty: What Constitutes Willfulness?, Maryland Bar Journal (Taxation Issue, May-June, 2013)
  • The Eggshell Audit Part II: Indicators of Fraud and IRS Fraud Development Procedures, with Larry Campagna and Eric Green, JTP&P (February-March, 2013)
  • The Eggshell Audit Part I: A Primer, with Larry Campagna and Eric Green, JTP&P (June-July, 2012)
  • Criminal Tax Cases: A Primer, a chapter in Inside the Minds: Strategies for Criminal Tax Cases, Aspatore (2011)
  • The Morning After – What You Need to Know FBAR and International Information Returns Including Defending Against and Litigating the Penalties, JTP&P (October-November, 2009)
  • Attaching Property Held as Tenancy by the Entirety: The Response to Craft, JTP&P (January 1, 2004)
  • Ask the Professionals (Various Tax-Related Topics), Baltimore Business Journal (2010 – present)
  • But I Relied on My Accountant! The Scope of the Reasonable Cause Defense to Penalties, co-authored with Larry Campagna and Ellis Reemer, JTP&P (August-September, 2012)
  • Last Known Address, a chapter in the recently published, Effectively Representing your Client before the Internal Revenue Service, 5th Edition (ABA Section of Taxation (2011))
  • Frequently Charged Tax Crimes, Federal Public Defender National Conference, June, 2011
  • Refund Claims and Claims for Contribution, ABA Section of Taxation (May, 2011)
  • Editor, A Practitioner's Guide to Innocent Spouse Relief: Proven Strategies for Winning Section 6015 Tax Cases, by Robert B. Nadler (ABA Section of Taxation (2011))
  • FinCEN Issues Final FBAR Regulations, CCH JTP&P (April-May, 2011)