Photograph of Carina C. Federico

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

Counsel
Washington, D.C.
cfederico@crowell.com
Phone: +1 202.654.6712
1001 Pennsylvania Avenue NW
Washington, DC 20004

Carina Federico is a counsel in Crowell & Moring’s Tax Group and resident in the firm’s Washington, D.C. office.

Carina focuses her practice on federal tax controversy and tax litigation matters before the IRS and in trial and appellate courts 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.

Before joining Crowell & Moring, Carina was an associate at an AmLaw 100 firm, where she represented clients in all stages of tax controversy and litigation. 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.

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. 

Representative Matters

  • Served as counsel to a principal in a contract manufacturing arrangement in a tax refund action concerning the domestic production activities deduction under Section 199.
  • 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 $600M 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.

Recognition

  • John S. Nolan Fellowship (2020 – 2021), American Bar Association, Section of Taxation

Affiliations

Admitted to practice: California, District of Columbia, U.S. Tax Court


Professional Activities and Memberships

  • American Bar Association, Section of Taxation, Tax Practice Management 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)

Speeches & Presentations


Publications


Client Alerts & Newsletters


Media Mentions


Firm News & Announcements

Jan.04.2021 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