Caroline D. Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice's Tax Division, is a partner with Kostelanetz & Fink and a founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing related tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. Caroline is President of the American College of Tax Counsel and immediate past Chair of the ABA Tax Section's Civil and Criminal Tax Penalties Committee.  She is a recipient of the IRS Chief Counsel Award and the ABA Tax Section's Janet Spragens Pro Bono Award, and served as an instructor with the IRS Military Volunteer Income Tax Assistance program at Ft. George G. Meade in Maryland. Caroline serves as an Adjunct Professor at the Georgetown University Law Center (Criminal Tax Law & Procedure and International Tax Controversies) and University of Baltimore School of Law Graduate Tax Program (Investigation, Prosecution, and Defense of Tax Crimes and Tax Practice & Procedure). Caroline has been recognized by Chambers, Legal 500, International Tax Review, Best Lawyers in America, Super Lawyers, and The Daily Record's Top 100 Women Circle of Excellence.