July 01, 2020

Civil and Criminal Tax Penalties Committee

Committee Leadership

Chair

Caroline D. Ciraolo

Vice-Chairs

Jenny L. Johnson Ware

Brian McManus

Michael A. Villa, Jr.

About the Committee

The Civil and Criminal Tax Penalties committee (CCTP) is responsible for all aspects of the criminal enforcement of the tax laws, as well as related criminal provisions of Title 18, such as money laundering, currency transactions, and forfeiture issues. The CCTP also focuses on civil penalties, primarily the civil fraud and accuracy-related penalties. The CCTP provides exceptional programs of relating to criminal and civil tax enforcement issues at Section meetings. The CCTP maintains various Subcommittees including Important Developments - Criminal Penalties, Important Developments - Civil Penalties, Sentencing Guidelines, Monetary Violations and Forfeitures, Legislative and Administrative Developments, International Tax Enforcement, and IRS Investigations and Practices, Attorney-Client And Constitutional Privileges, Department Of Justice Procedures, Voluntary Disclosure & Compliance, New Members, Liaison for Technological Development, Liaison to Standards of Tax Practice. Most Subcommittee Chair provide recent development updates at each ABA Tax Section Meeting. The CCTP often creates Task Forces to report on specific issues. Current or prior CCTP Task Forces include the Circular 230 Task Force, Civil & Criminal Tax Penalties Task Force, Offshore Credit Card Initiative Task Force, Professional Services Task Force, Sarbanes-Oxley Legislation Task Force, Abusive Tax Shelters Task Force, and the Task Force On Sentancing Guidelines. Many CCTP members are highly experienced practitioners specializing in criminal and civil tax controversies and related litigation in federal and state courts located throughout the United States. Other members may have a more limited involvement in certain areas of criminal or civil tax related controversies and related litigation. CCTP meetings frequently offer a unique opportunity for an open forum discussion regarding important issues of interest to CCTP members. We would like to encourage you to join the CCTP, attend the next CCTP meeting at the upcoming Section meeting and get involved! 

Join us on Tax Connect! Details below.

Join us on Tax Connect! Details below.

CCTP on Tax Connect

Tax Connect is an online and email platform for networking, exchanging ideas, getting advice, and interacting with fellow lawyers and legal professionals with whom you share similar areas of interest. Tax Connect communities are grouped around common practice areas like Pro Bono & Tax Clinics and International Taxation. The communities are open to any Section member and are a great way to collaborate on projects and upcoming meetings! 

Check out the Civil & Criminal Tax Penalties Community and get involved today!

To learn more about ABA Tax Connect view the User Guide.

Joining Section of Taxation Committees

The Tax Section has over thirty member-led committees and Section Members can join as many as they would like. Each committee deals with a common practice area, such as Individual & Family Taxation, Exempt Organizations, Employee Benefits, etc.. A full list is available on our Committees & Task Forces landing page. If you are interested in getting involved, learn more about Section Membership here.

Our committees provide a great opportunity to network and to get involved. Committee members create robust and current CLE sessions for our conferences, participate in government comment projects, create committee newsletters or publications, and more. Feel free to Contact staff with any questions!