Government Experience

  • Department of Justice: Tax Division—Trial Attorney, 2011 – 2015
  • The White House—Deputy Associate Counsel 2015
  • Maryland—Law Clerk, Hon. Ronald B. Rubin, Maryland Circuit Court for Montgomery County, 2010 – 2011
  • U.S. Court of Federal Claims—Judicial Intern, Hon. Marian B. Horn, 2010

Education

  • Towson University, B.S. (2003)
  • American University Washington College of Law, J.D. (2010) summa cum laude, Order of the Coif; Publications Editor, Journal of Gender, Social Policy, and the Law

Admissions

  • California
  • District of Columbia

Carina C. Federico

Partner
cfederico@crowell.com
+1.202.654.6712

Clients trust Carina Federico to advise on wide-ranging, complex tax issues, including transfer pricing, investment tax credits, research and experimentation credits, and energy credits. Carina Federico handles tax disputes at all stages, including IRS audits, IRS Appeals, federal district court litigation, tax court litigation, and appellate court litigation across the United States. Her experience includes serving as first chair at trial, taking and defending depositions, briefing a wide range of tax issues, negotiating settlements, and representing clients in IRS Appeals conferences.

Carina previously was a trial attorney at the U.S. Department of Justice, Tax Division, where she represented the IRS as lead counsel in civil actions, contested matters, and adversary proceedings before the U.S. District and Bankruptcy Courts, as well as in bankruptcy appeals before U.S. District Courts. At DOJ, Carina was awarded the Tax Division’s Outstanding Attorney Award in 2014 and a Special Commendation in 2013. She also served as deputy associate counsel for the White House, where she was the tax counsel on the vetting team for presidential nominations and appointments. She was also seconded to Ernst & Young as a legal consultant to the general counsel’s office, where she advised EY engagement teams on tax controversy issues, including requests for penalty abatement and tax advice that could be given to audit clients.


Recognition

  • Best Lawyers in America: Ones to Watch: Washington, DC Litigation and Controversy-Tax, Tax Law, 2023
  • American Bar Association, Section of Taxation: John S. Nolan Fellowship, 2020, 2021 

Affiliations

Professional Activities and Memberships

  • American Bar Association, Section of Taxation, Tax Practice and Technology Committee, Vice-Chair, 2019 – present; Women in Tax Forum Vice-Chair, 2021 – present; Administrative Practice Committee, Vice-Chair of IRS Liaison Activities Sub-Committee, 2019 – 2021
  • Federal Bar Association, Section on Taxation, Vice-Chair of Tax Practice and Procedure Roundtable, 2020 – 2021; Vice-Chair of Tax Law Conference, 2019 – 2020; Co-Chair of Women in Tax Law Group, 2016 – 2019 
  • Member of Editorial Board, Practical Tax Strategies, 2016 – 2018

Representative Matters

  • Representing public health care companies in federal district court litigation in a tax refund action concerning the domestic production activities deduction.
  • Represented public oil and gas company on environmental tax credits focused on carbon capture and sequestration (Section 45Q).
  • Represented multinational retail company in transfer pricing dispute before U.S. Competent Authority.
  • Represented a hotel owner in an arbitration challenging the inclusion of “service changes” as part of Gross Operating Revenue.
  • Served as counsel to a principal in a contract manufacturing arrangement in a tax refund action concerning the domestic production activities deduction.
  • Represented a financial services company before the IRS regarding the assessment of interest on a restitution amount.
  • Represented an engineering firm before the IRS Office of Appeals regarding information reporting penalties. 
  • Served as independent investigation counsel on behalf of an external investigative committee of a multinational auto parts manufacturer looking into alleged accounting irregularities. 
  • Served as co-counsel on a $600 million federal excise tax case involving fractional and whole aircraft management companies.
  • Served as co-counsel in a summons enforcement case against a Fortune 500 company, which led to a favorable negotiated settlement.

Speeches & Presentations


Publications


Client Alerts & Newsletters


Press Coverage


Firm News & Announcements

January 9, 2023 Crowell & Moring Elects 16 New Partners, Promotes Five to Senior Counsel, and 25 to Counsel
August 18, 2022 The Best Lawyers in America 2023 Recognizes 54 Crowell & Moring Attorneys, Three Selected as Lawyer of the Year
January 4, 2021 Crowell & Moring Elects Nine New Partners and Promotes 18 to Counsel Positions
May 18, 2020 Crowell & Moring's Carina Federico Named ABA Tax Section Nolan Fellow