By Caroline D. Ciraolo
Journal of Tax Practice and Procedure
Spring 2020 Edition
At the 35th Annual UCLA Extension Tax Controversy Institute, Caroline D. Ciraolo and her fellow panelists addressed international tax compliance and enforcement, including what’s old, what’s new and what we can expect going forward.
“We cannot continue to operate in the same ways we have in the past, siloing our information from the rest of the world while organized criminals and tax cheats manipulate the system and exploit vulnerabilities for their personal gain. The J5 [Joint Chiefs of Global Tax Enforcement] aims to break down those walls, build upon individual best practices, and become an operational group that is forward-thinking and can pressurize the global criminal community in ways we could not achieve on our own.” Don Fort, Chief of IRS Criminal Investigation (July 2, 2018).