Caroline D. Ciraolo was installed as the president of the American College of Tax Counsel (ACTC) on March 1, 2021.
Ms. Ciraolo is a long-standing member of ACTC, a nonprofit association of tax lawyers in private practice, in law school teaching positions, and in government, who are recognized for their excellence in tax practice and their substantial contributions and commitment to the profession.
One of ACTC’s primary roles is to weigh in on U.S. tax law and policy, including through the filing of amicus briefs in consequential cases that have the potential to broadly impact tax law in the United States. For example, ACTC filed an amicus brief in the Ninth Circuit in the case of United States of America v. Jane Boyd; the brief was authored by Ms. Ciraolo and fellow K&F partner Caroline Rule. In March, the Ninth Circuit Court of Appeals agreed with the position advanced by the ACTC’s brief and ruled in favor of the taxpayer who had been subject to a non-willful civil penalty for failure to timely file an accurate Foreign Bank Account Report (FBAR).
As president of ACTC, Ms. Ciraolo will supervise the affairs of the organization, preside at meetings of the Board of Regents and at meetings of fellows, serve as an ex officio a member of all standing committees, and appoint all committees. The president also appoints the members of the Board of Trustees of the American Tax Policy Institute and supervises any §509(a)(3) organization that supports the ACTC.