On March 2, 2022,
Caroline D. Ciraolo moderates a panel entitled "In The Eye of the Beholder: What Moves a Tax Case from Civil to Criminal?" at the 2022 ABA White Collar Crime Conference.
Description:
The IRS puts the current gross tax gap at more than $1 trillion dollars. The gap consists of underreporting, underpayment, and non-filing, and each of these areas includes potential criminal targets. So what moves tax noncompliance from the civil to the criminal realm? This panel addresses the IRS focus on civil fraud enforcement and criminal referrals, including the creation, organization, and initiatives of the IRS Office of Fraud Enforcement, current IRS enforcement priorities, recent criminal tax prosecutions, what happens when a criminal tax investigation is discontinued or declined, and more.
Moderator:
Panelists:
- Sandra Brown, Partner, Hochman Salkin Toscher & Perez (Beverly Hills, CA)
- Kathy Keneally, Partner, Jones Day (New York, NY)
- Caryn Finley, AUSA, U.S. Attorney’s Office, Western District of North Carolina (Charlotte, NC)
- Damon Rowe, Director, IRS Fraud Enforcement Office
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