Sharon L. McCarthy

Sharon L. McCarthy has broad experience representing individuals and corporations in white-collar criminal matters, and civil and criminal tax controversies. Her cases have included government investigations of tax fraud, securities fraud, including insider trading and market manipulation, bank fraud, accounting fraud, violations of the Foreign Corrupt Practices Act, failure to file tax returns, antitrust violations, and attorney misconduct. Ms. McCarthy also conducts sensitive internal investigations for institutional clients facing potential criminal charges and assists clients in voluntarily disclosing off-shore assets. In 2013, Ms. McCarthy successfully represented Denis Field, the former CEO of BDO Seidman, in a major tax shelter trial in the Southern District of New York. After he had been convicted on all counts, Ms. McCarthy obtained Mr. Field’s acquittal on all counts in a re-trial, a case described by the government as the largest criminal tax fraud in history.

Ms. McCarthy has an extensive background in public service. In 2011, she was appointed by the New York City Police Commissioner to the Crime Reporting Review Committee, whose report was issued in April 2013. From May 2008 to March 2009, she served as Special Counsel to the New York State Attorney General in an investigation into whether there had been political interference with the New York State Police.  From 1994 to 2006, Ms. McCarthy served as an Assistant United States Attorney in the Southern District of New York, where she served as lead counsel and supervisor of dozens of federal criminal jury trials and argued numerous appeals before the Second Circuit Court of Appeals.  While in the U.S. Attorney’s Office, Ms. McCarthy served as Chief of the Violent Crimes Unit and Deputy Chief of the Criminal Division. Ms. McCarthy was the recipient of the Director’s Award for Superior Performance as an Assistant United States Attorney in both 1996 and 1999.

Prior to her service in the U.S. Attorney’s Office, Ms. McCarthy was an Associate at Lankler Siffert & Wohl and served as a Law Clerk to Judge John F. Keenan, United States District Judge for the Southern District of New York.

Ms. McCarthy is actively involved in various professional associations. She is a member of the First Department’s Committee on Character and Fitness, is President of the Fordham Law Alumni Association, is Vice President of the Association of the Bar of the City of New York, and is a member of the New York Council of Defense Lawyers. From 2012-2015, Ms. McCarthy served as Chair of the City Bar’s Criminal Law Committee.

Ms. McCarthy is a Fellow of the American College of Trial Lawyers. Since 2009, she has been recognized by “New York Super Lawyers” in the field of white-collar criminal defense. Since 2011, Ms. McCarthy has been listed in Best Lawyers in America. She is AV Rated in Martindale-Hubbell.

Ms. McCarthy is a 1989 graduate of Fordham Law School, where she served as an Articles Editor on the Fordham Law Review. She received a B.A. in 1985 from Colgate University.


Sharon L. McCarthy Representative Matters

  • Obtained acquittal of Denis Field, former CEO of BDO Seidman, in a major tax shelter trial in the Southern District of New York.
     
  • Representation of garment industry manufacturer in connection with federal investigation into payroll, corporate, and personal tax evasion involving millions of dollars in unpaid taxes.  Successfully obtained a probationary sentence.
     
  • Representation of sole shareholder of Subchapter S corporation in federal tax fraud investigation, resulting in corporate plea with no charges against the individual.
     
  • Representation of commodities trader in connection with fraud investigation by the United States Attorney's Office for the Southern District of New York, the New York County District Attorney's Office, the Securities and Exchange Commission, and the Commodity Futures Trading Commission.
     
  • Representation of dozens of holders of foreign bank accounts in connection with voluntary disclosures before the Internal Revenue Service (criminal investigation and civil audit) and numerous state taxing authorities.

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Background and Experience

  • Special Counsel to the Attorney General for the New York State Police Investigation, Office of the New York State Attorney General
    (May 2008 – March 2009)
     
    Served as lead counsel in an investigation into whether there had been political interference with the New York State Police.  Supervised a team of attorneys and investigators.
  • Assistant United States Attorney, United States Attorney’s Office for the Southern District of New York  (1994 – 2006)
     
    Extensive experience as lead counsel and supervisor of numerous federal criminal jury trials, hearings, evidentiary hearings, oral arguments, plea proceedings, and sentencings.  Briefed and argued numerous appeals before the Second Circuit Court of Appeals.

    • Chief, Violent Crimes Unit
      (July 2002 to September 2006)
       
    • Deputy Chief, Criminal Division
      (January 2001 to July 2002)
       
    • Honors: Recipient, Director’s Award for Superior Performance as an Assistant United States Attorney (1996 and 1999)
  • Associate, Lankler Siffert & Wohl (1991-1994)
  • Law Clerk, Honorable John F. Keenan
    United States District Judge for the Southern District of New York (1989 - 1991)

Significant Cases in the United States Attorney's Office

Significant Cases in the United States Attorney's Office with Principal Supervisory Responsibility


Awards and Recognitions

  • Ms. McCarthy is a Fellow of the American College of Trial Lawyers

  • Ms. McCarthy has been recognized by "New York Super Lawyers" in the field of white-collar criminal defense since 2009.
     
  • Martindale-Hubbell AV Rating
     
  • Ms. McCarthy has been listed in Best Lawyers in America since 2011.

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Speaking Engagements

  • Panelist, Ask the Experts: Top Tips in Criminal Tax Cases, ABA Criminal Tax Fraud and Tax Controversy Conference, Las Vegas, Nevada, December 2015
  • Panelist, Ask the Experts: Top Tips in Criminal Tax Cases, ABA Criminal Tax Fraud and Tax Controversy Conference, Las Vegas, Nevada, December 2014
     
  • Panelist, Lessons from Recent Trials, New York City Bar Association, White Collar Conference, May 2014
     
  • Panelist, Ask the Experts:  Top Criminal Tax Practice Tips and Representation Strategies, ABA Criminal Tax Fraud and Tax Controversy Conference, Las Vegas, Nevada, December 2013
     
  • Panelist, The Use of Social Media in Criminal Trials: Ethical & Practical Considerations, New York City Bar Association, November 2013
     
  • Panelist, “Cross Examination of the Cooperating Witness and Working with Co-Counsel in the Multi—Defendant Case,” New York State Association of Criminal Defense Lawyers, Cross to Kill 2013
     
  • Panelist, “Mind Games:  Challenging Intent, Winning the Case,” National Association of Criminal Defense Lawyers, Annual Defending the White Collar Case – In and Out of Court (Fordham Law School, September 2011)
     
  • Lectured newly admitted attorneys in the First Department on civility, professionalism, and pro bono work (2010)
     
  • Panel member, Human Trafficking, International Rescue Committee, April 2004
     
  • Panel member, Dealing with Cooperating Witnesses, New York Council of Defense Lawyers, November 2004
     
  • Panel member, Women in Criminal Law, New York County Lawyers’ Association, December 2003
     
  • Panel member, Sentencing Guidelines post-Apprendi, New York City Bar, March 2002
     
  • Lectured at the National Advocacy Center on the use of the RICO and Violent Crimes in Aid of Racketeering statutes in prosecuting violent criminal enterprises
     
  • Instructed Assistant United States Attorneys in witness preparation and trial practice

Professional Associations

  • Vice Chair, Federal Criminal Procedure Committee, American College of Trial Lawyers (2017 - 2018)

  • Member, Committee on Character and Fitness, Appellate Division, First Judicial Department

  • President, Fordham Law Alumni Association (2016 - 2018)
    • First Vice President, Fordham Law Alumni Association (2014 - 2016)
       
  • Vice President, New York City Bar Association
  • Former Chair, Criminal Law Committee, New York City Bar Association (2012 - 2015)
     
  • Member, Committee on White Collar Litigation, New York State Bar Association
     
  • Member, New York Council of Defense Lawyers
     
  • Appointed by New York City Police Commissioner to the Crime Reporting Review Committee - Report issued in April 2013

Contact

Email: SMcCarthy@kflaw.com

Tel: 212.808.8100

Curriculum Vitae


News

October 19, 2017

Sharon L. McCarthy participated in a panel titled "Enforcement Against Tax Evaders: What Does It Mean For Asia's Financial Centres?" at the 3rd Annual GIR Live Hong Kong


October 18, 2017

Sharon L. McCarthy Quoted In "DOJ Has A 'Lifetime's Worth' Of Tax Evasion Leads In Hong Kong", GIR

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Publications

July 18, 2017

The Pitfalls Of Streamlined Foreign Account Disclosures


April 06, 2016

Guest Post: Marjorie Peerce’s Commitment to Clemency Project Should Be an Inspiration to All

View All >

Education

Colgate University, B.A., English (1985)

Fordham Law School, J.D. (1989) Fordham Law Review, Articles Editor


Bar Admissions

New York State

Southern District of New York

Eastern District of New York

United States Court of Appeals for the Second Circuit