International tax enforcement is a top priority of the IRS and the Department of Justice. Audits and investigations routinely involve the collection of information, documents, and testimony outside the United States, leaving tax practitioners to determine what, if any, privilege applies and how those privileges can be preserved in various jurisdictions.
This panel of experienced tax controversy attorneys addresses common privileges that arise in tax matters, the holder and scope of those privileges, the extent to which such privileges can be waived or set aside, and how to navigate these waters in foreign and cross-border audits and investigations.
Identify situations in which a taxpayer’s information might be privileged, as well as situations that lead to privilege being lost, waived, not applicable.
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 complex and sophisticated civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation in federal and state courts and tax tribunals, providing related tax advice, including advice on uncertain tax positions, financial reporting, claims for refund, amended returns, voluntary disclosures, and internal investigations, and representing individuals and institutions in criminal tax investigations and prosecutions.
Mark D. Allison is a Member in Caplin & Drysdale's New York office. Mr. Allison’s clients include multinational corporations, financial institutions, sovereign wealth funds, global high-net-worth individuals, and professional athletes and entertainers. He has substantial industry experience in financial services, healthcare, utilities, and infrastructure.
CAROLYN A. SCHENCK has been employed by the Internal Revenue Service Office of Chief Counsel for 13 years. She is currently Assistant Division Counsel (International) in the Small Business/Self Employed Division and has been assigned for the last 11 as counsel to the Service’s Offshore Compliance Initiatives. Carolyn is responsible for coordination and management of all international and offshore tax and Report of Foreign Bank and Financial Accounts (FBAR) matters under the jurisdiction of SB/SE Division Counsel. She ensures that SB/SE attorneys consistently apply law and policy in international and offshore tax and FBAR matters, including non-docketed cases and cases docketed in the U.S. Tax Court, U.S. District Courts, the Court of Federal Claims, and the U.S. Courts of Appeals. Carolyn also provides guidance to and serves as the principal legal advisor and contact point on international and offshore tax and FBAR matters to the SB/SE Division and the Withholding and International Individual Compliance function of the LB&I Division. Her international work also involves John Doe summons actions, the Service’s Offshore Voluntary Disclosure programs and Streamline Filing Compliance Procedures, working with IRS Treaty partners on cross-border issues and cases, and conducting nationwide trainings for attorneys and agents on investigative techniques, evidence, and substantive tax issues. She has litigated numerous cases in U.S. Tax Court on behalf of the IRS. She also works with IRS special enforcement agents on cases involving fraud, foreign accounts, and foreign reporting penalties; she also assists the Department of Justice in cases involving criminal tax prosecutions, injunctions, summons enforcement, and abusive tax return preparers and promoters. She has been an Adjunct Professor at Pepperdine University School of Law for Honors Appellate Advocacy. Prior to joining the IRS, she was an Attorney for the Securities and Exchange Commission, Division of Enforcement. She also worked for Chief Judge Alex Kozinski of the Ninth Circuit and Chief Judge H. Robert Mayer of the Federal Circuit Courts of Appeals. Before her law career, Ms. Schenck worked for U.S. Senator John McCain and as a weapons analyst. She is a member of the California and Maryland state bars and holds a J.D. from Pepperdine University School of Law, and a B.S. summa cum laude from Northern Arizona University.
Sarah joined Eversheds Sutherland from the United States Attorney’s Office for the Southern District of New York, where she served for over nine years as an Assistant United States Attorney in the Criminal Division. As a member of the Complex Frauds and Cybercrime Unit for nearly six years, she worked on sophisticated white-collar cases involving the investigation and prosecution of institutions and individuals for a variety of financial crimes, including Foreign Corrupt Practices Act violations, wire fraud, bank fraud, cybercrime, international money laundering, securities fraud, health care fraud, and Bank Secrecy Act violations. She also served in the Money Laundering and Asset Forfeiture Unit, where she litigated substantial asset forfeiture matters, including significant art fraud cases.
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