Caroline D. Ciraolo participated in a panel titled "Evolving Constraints On Tax Administration At The IRS" at the 2018 ABA Taxation Section Midyear Meeting in San Diego, CA
The IRS and Treasury Department have faced increasing budget and legal constraints over the past few years. Treasury is also experiencing limits on its rulemaking, both from the current Presidential Administration and from courts applying administrative law, such as with respect to the anti-inversion regulations. IRS budget constraints and workforce decreases started around 2011, and the IRS’s image has suffered following a 2013 report from the Treasury Inspector General for Tax Administration (TIGTA) on the IRS’s review of applications for determination of tax-exempt status.
Caroline D. Ciraolo moderated a panel titled "The New Wave Of Fraud Referrals – IRS Collections" at the 2018 ABA Taxation Section Midyear Meeting in San Diego, CA
Taxpayers with unpaid tax liabilities who take steps to minimize or conceal their income and assets are the subject of increased scrutiny by the Internal Revenue Service and the Department of Justice. IRS Field Collections and Criminal Investigation are working together to train revenue officers to identify fraudulent conduct and refer collection matters for criminal investigation, and the Tax Division has identified this area as a priority for criminal enforcement.