Caroline D. Ciraolo Representative Matters

REPRESENTATIVE CIVIL MATTERS

  • In re Interstate Subpoena for Custodian of Records, Misc. Petition No. 29618M, Circuit Court for Montgomery County, MD (March 27, 2014) (successfully intervened in and obtained a protective order in response to a grand jury subpoena for a client’s records in the possession of an accountant)
  • United States v. Stahlnecker, Case No. 1:13-cv-01050-MJG, U.S. District Court for the District of Maryland (February 25, 2014) (successfully negotiated a settlement of a suit to reduce a federal tax lien to judgment, resulting in a substantial reduction of assessed trust fund recovery penalties).
  • Signature Flight Support Corporation v. Supervisor of Assessments for Anne Arundel County, Case No. 13-MI-AA-0579 (1-2), Maryland Tax Court (January 22, 2014) (successfully challenged the denial by the State Department of Assessment and Taxation and the Property Tax Assessment Appeals Board for Anne Arundel County (“PTAAB”) of an application for exemption from property tax on substantial improvements at the Thurgood Marshall Baltimore Washington International Airport, establishing that client was exempt as lessee of property owned by the State and used for a concession at a public airport)

 View Additional Representative Civil Matters


REPRESENTATIVE CRIMINAL MATTERS 

  • Represented individual investigated for filing false income tax returns resulting in a loss of more than $700,000. Negotiated a plea and 2014, persuaded the court to grant a downward variance, resulting in sentence of probation.
  • Represented individual investigated for filing false income tax returns.  Negotiated a misdemeanor plea to a single count of 26 U.S.C. 7207 and successfully argued for a probationary sentence.
  • Represented individual investigated for failing to file foreign bank account reports and filing false income tax returns resulting in a loss of more than $800,000.  Client charged with a single violation of 26 U.S.C. 7201 resulting in an advisory Guideline range of 24 to 30 months.  Persuaded court to grant downward variance, resulting in sentence of a year and day, with a recommendation for direct placement to a local residential reentry center (formerly referred to as community confinement or halfway house).

 

View Additional Representative Criminal Matters