Caroline D. Ciraolo Chaired The Program Section On Civil and Criminal Tax Penalties at the ABA Tax Section Fall 2019 Meeting

Caroline D. Ciraolo chaired a program section on civil and criminal tax penalties. Panel titles include "Reports of Subcommittees on Important Developments" (which will contain a subsection on offshore compliance and enforcement), "Voluntary Disclosures in California," "To Err is Human, to Forgive Divine: A Guide to Reasonable Cause And Other Defenses to Form 3520 Penalties," "Cryptocurrency - IRS Enforcement Efforts To Ensure Compliance," and "The Evil that Men Do Lives After Them: When is an Executor or Fiduciary Personally Liable for Taxes of Another?

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