Caroline D. Ciraolo Representative Criminal Matters

  • Represented individual investigated for structuring and failing to file income tax returns for 10 years.  Negotiated favorable plea and persuaded court to grant downward variance, resulting in sentence of eight months in a minimum security satellite camp.
  • Represented individual investigated for structuring and failing to file income and employment tax returns for several related entities over more than five years.  Negotiated favorable plea, successfully challenged position that client engaged in sophisticated means and persuaded court to grant downward variance, resulting in sentence of 13 months in a minimum security satellite camp.
  • Represented individual and his related entities investigated for failure to file income tax and employment tax returns and pay related tax over a 7-year period. Negotiated misdemeanor plea, resulting in sentence of 10 months in a residential reentry center (formerly referred to as community confinement or halfway house).