cciraolo@rosenbergmartin.com

Recent Civil Tax Cases

• Solomon v. Commissioner, Docket No. 12763-10L (February, 2011) (successfully opposed IRS motion for summary judgment in response to petition for redetermination of levy action under IRC  6330)
• Samaco v. Commissioner, Abiog v. Commissioner and Ucol-Cobaria v. Commissioner, Docket Nos. 14885-09S, 14886-09S and 14887-09S (January, 2011) (successfully challenged accuracy-related penalties proposed against Filipino teachers who failed to report their teaching income earned from Baltimore City Public School System)
• Gunther v. Commissioner, Docket No. 26204-08 (November, 2010) (successfully challenged proposed tax deficiencies in the amount of $120,083 and penalties in the amount of $46,603.50, resulting in final deficiencies in the amount of $2,530 and penalties in the amount of $52.50)
• Haddock v. Commissioner, Docket No. 25759-08 (June, 2010) (successfully challenged proposed tax deficiencies for two tax years in the aggregate amount of $674,908 and fraud penalties in the aggregate amount of $479,254, resulting in a final deficiency for one year in the amount of $67,786, a negligence penalty in the amount of $9,635.20 and an overpayment in the amount of $21,824)
• Monk v. Commissioner, T.C. Memo. 2008-64 (March, 2008) (successfully argued to U.S. Tax Court that Mr. Monk did not own a bar in Baltimore, Maryland, despite the fact that Mr. Monk reported the business on his personal tax returns, and therefore was not responsible for unreported income, unsubstantiated expenses or penalties).
• Gathers v. Commissioner, Docket No. 1257-07 L (U.S. Tax Court) (May, 2008) (successfully persuaded the IRS to consent to a remand of a collection case back to the Appeals Division for further consideration).
• Alternatives Unlimited v. Commissioner, Docket No. 1351-07 L (U.S. Tax Court) (May, 2008) (challenged the IRS Notice of Determination sustaining intent to levy for failure to properly consider pending penalty abatement claim; IRS abated failure to deposit and failure to pay employment tax penalties in excess of $500,000, allowing taxpayer to pay remaining balance in full).
• Beatty v. Commissioner, T.C. Memo. 2007-167 (June, 2007) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Beatty for each year at issue; tax, penalties and interest exceeded $725,000).
• Mohunlall v. Intercoastal Investment Trust, Ld., Docket No. 03-C-06-003938 (Circuit Court for Baltimore County) (June, 2007) (successfully defended claims of intentional misrepresentation, concealment and nondisclosure, constructive fraud and breach of contract against the defendants, obtaining a stipulated dismissal with prejudice).
• Bainbridge v. Commissioner, Docket No. 12819-05 (U.S. Tax Court) (July, 2006) (successfully challenged proposed deficiencies and penalties and persuaded the IRS to accept taxpayer’s returns as filed)
• Suddreth v. Commissioner, Docket No. 19342-03 (U.S. Tax Court) (June, 2006) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Suddreth for each year at issue).
• Taylor v. Commissioner, Docket No. 11480-03 (U.S. Tax Court) (March, 2004) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Taylor for each year at issue).
• Mosca v. Commissioner, Docket No. 11411-00 (U.S. Tax Court) (November, 2001) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Mosca for each year at issue)
• Rose v. Commissioner, Docket No. 005267-98 (U.S. Tax Court) (December, 1998) (successfully persuaded the IRS to concede one year at issue in its entirety, significantly reduce proposed deficiencies on the remaining tax years, and concede all fraud penalties).
• Smith v. Commissioner, Docket No. 001847-98 (U.S. Tax Court) (December, 1998) (successfully challenged deficiencies and penalties proposed and persuaded the IRS to accept the Smiths’ tax returns as filed).

Recent Criminal Tax Cases

• Represented an individual and his related corporations indicted for structuring currency transactions in violation of 31 U.S.C. 5324(a). Negotiated a dismissal of the indictments against the individual and one of the corporate defendants, a plea to a single count of structuring against the second corporate defendant, and a significantly reduced forfeiture.
• Represented an individual defendant in a structuring and tax investigation with aggregate income and employment tax liabilities in excess of $500,000. Negotiated a plea to a single count of filing a false return.  Defendant sentenced to probation and restitution.
• Represented an individual target of criminal tax investigation involving inventory valuations and unreported income.  The investigation lasted more than two years and involved multiple search warrants and grand jury subpoenas. Convinced U.S. Attorney's office to decline prosecution.
• Represented an individual target of administrative criminal tax investigation involving unreported income and employment tax issues.  Convinced the IRS to close the case without a recommendation of prosecution.
• Represented an individual defendant engaged in tax-protester conduct, inflating exemptions, failure to file returns and failing to pay tax due.  Convinced the U.S. Attorney's Office to decline prosecution.
• Represented an individual target of an administrative criminal tax investigation involving evasion of payment and conspiracy to defraud the Internal Revenue Service. Convinced the Department of Justice Tax Division to decline prosecution.
• Represented an individual target of criminal tax investigation alleging tax evasion and false returns.  The grand jury investigation involved significant search warrants and lasted almost two years. Convinced U.S. Attorney's office to decline prosecution.