victor a. jaramillo

3
1 | Page www.caplindrysdale.com Practice Areas Tax Controversies International Tax Tax Litigation Private Client Business, Investment & Transactional Tax Education J.D., Emory University School of Law, 2008, with honors B.S., Florida State University, 2004, cum laude Bar and Court Admissions District of Columbia New York Victor A. Jaramillo Member, Washington, D.C. (202) 862-8851 [email protected] Victor Jaramillo is a Member in Caplin & Drysdale's Washington, D.C. office and is a member of the firm’s Board of Directors. He advises multinational corporations, financial institutions, and individual clients on a broad range of tax matters, including tax controversies, risk management and international compliance, and cross-border structuring. He also utilizes his Spanish fluency to advise Spanish- speaking clients. Mr. Jaramillo's major areas of practice include subpart F, tax treaty issues and competent authority proceedings, FATCA entity classification and compliance, withholding and information reporting, financial products, and individual compliance. Mr. Jaramillo also advises on the international tax issues of high-net-worth clients with respect to pre-immigration and structuring cross-border investments. He has extensive experience advising both U.S. taxpayers and individuals living abroad with undisclosed foreign assets on U.S. tax compliance issues, especially those with foreign business and trust interests. Highlights During law school, Mr. Jaramillo served as an extern in the Small Business/Self- Employed Division at the IRS's Office of Chief Counsel. Before joining Caplin & Drysdale, he practiced in the tax group of a major international law firm. Professional Activities Previously served as Vice-Chair of the ABA Young Lawyers Division Awards & Rankings The American Lawyer's Global Legal Award, Global Dispute of the Year: Investigations, Swiss Tax Settlements, 2015 Emory University School of Law, Outstanding Tax Student Award The Legal 500, Recommended, 2019, 2020 Recent News Victor Jaramillo Comments on Recent Government Win on FBAR Penalties in Bloomberg Law, Bloomberg Law, December 2, 2021 Victor Jaramillo Comments on Cryptocurrency Crackdown in Bloomberg Law, Bloomberg Law, August 24, 2021

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1 | P a g ewww.caplindrysdale.com

Practice AreasTax Controversies

International Tax

Tax Litigation

Private Client

Business, Investment & Transactional Tax

EducationJ.D., Emory University School of Law, 2008, with honors

B.S., Florida State University, 2004, cum laude

Bar and Court AdmissionsDistrict of Columbia

New York

Victor A. JaramilloMember, Washington, D.C.

(202) 862-8851

[email protected]

Victor Jaramillo is a Member in Caplin & Drysdale's Washington, D.C. office and is a member of the firm’s Board of Directors. He advises multinational corporations, financial institutions, and individual clients on a broad range of tax matters, including tax controversies, risk management and international compliance, and cross-border structuring. He also utilizes his Spanish fluency to advise Spanish-speaking clients.

Mr. Jaramillo's major areas of practice include subpart F, tax treaty issues and competent authority proceedings, FATCA entity classification and compliance, withholding and information reporting, financial products, and individual compliance.

Mr. Jaramillo also advises on the international tax issues of high-net-worth clients with respect to pre-immigration and structuring cross-border investments. He has extensive experience advising both U.S. taxpayers and individuals living abroad with undisclosed foreign assets on U.S. tax compliance issues, especially those with foreign business and trust interests.

HighlightsDuring law school, Mr. Jaramillo served as an extern in the Small Business/Self-Employed Division at the IRS's Office of Chief Counsel. Before joining Caplin & Drysdale, he practiced in the tax group of a major international law firm.

Professional Activities

Previously served as Vice-Chair of the ABA Young Lawyers Division

Awards & Rankings

The American Lawyer's Global Legal Award, Global Dispute of the Year: Investigations, Swiss Tax Settlements, 2015

Emory University School of Law, Outstanding Tax Student Award

The Legal 500, Recommended, 2019, 2020

Recent News

Victor Jaramillo Comments on Recent Government Win on FBAR Penalties in Bloomberg Law, Bloomberg Law, December 2, 2021

Victor Jaramillo Comments on Cryptocurrency Crackdown in Bloomberg Law, Bloomberg Law, August 24, 2021

2 | P a g ewww.caplindrysdale.com

Victor Jaramillo Talks to The Independent on Tax Concerns for Prince Harry, The Independent, May 12, 2021

7 Caplin & Drysdale Attorneys Contribute to ABA's Annual Section of Taxation May Meeting, April 30, 2021

Victor Jaramillo Comments on Repatriation Tax in Bloomberg, Bloomberg Law, September 30, 2019

Law360 Quotes Victor Jaramillo on IRS Cryptocurrency Rules, Law360 Tax Authority, August 23, 2019

The Legal 500 Recognizes 19 Caplin & Drysdale Attorneys, The Legal 500, June 4, 2019

MEDIA ADVISORY: Tax Problems Loom in the College Admissions Scandal, Caplin & Drysdale, Chartered, March 18, 2019

CBS News Quotes Victor Jaramillo on Writing Off Bitcoin Losses, CBS News MoneyWatch, December 14, 2018

Bloomberg Quotes Victor Jaramillo on Using Opportunity Zone Funds to Reduce Taxes, Bloomberg, October 19, 2018

Click here for a full list of media coverage.

Recent Speaking Engagements

Speaker, Expatriation: War Stories and Lessons Learnt, Private Client Tax, U.S./UK Tax Planning, November 24, 2021

Presenter, Criptomoneda: Cumplimiento actual y futuro del IRS (Spanish language presentation of IRS Cryptocurrency Enforcement), Latino Tax Fest, September 29, 2021

Speaker, Cryptocurrency: Current and Future IRS Enforcement, Latino Tax Fest, September 29, 2021

Moderator, John Doe Summonses: The Tool to Close the Crypto Compliance Gap and Implications for Privilege, ABA Section of Taxation, Fall Tax Meeting, September 22, 2021

Chair, Cryptocurrency – Key Guidance and Enforcement Trends, ABA 13th Annual U.S. and Latin America Tax Practice Trends Conference, June 21, 2021

Panelist, Reports of Subcommittees on Important Developments - Foreign Financial Reporting and Enforcement, ABA Section of Taxation, Virtual 2021 May Tax Meeting, May 11, 2021

Presenter, Cómo reportar las cuentas bancarias y financieras extranjeras (Spanish language presentation of Understand How to Report Foreign

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Bank and Financial Accounts), Latino Tax Fest, October 28, 2020

Presenter, Understand How to Report Foreign Bank and Financial Accounts, Latino Tax Fest, October 28, 2020

Presenter, Lo Que Necesita Saber Sobre La Preparación De Impuestos Internacionales (Spanish language presentation of What You Need To Know About International Tax Preparation), LatinoTaxPro Summer Webinar Series, August 6, 2020

Presenter, What You Need To Know About International Tax Preparation, LatinoTaxPro Summer Webinar Series, August 4, 2020

Click here for a full list of speaking engagements.

Recent Publications

"U.S. Tax Enforcement – A New Decade Begins", with Scott D. Michel, IFC, November 5, 2020

"The IRS Resumes its Global High-Wealth Examination Program and Targets High Income Non-Filers", with Scott D. Michel and Mark E. Matthews, Caplin & Drysdale Client Alert, July 22, 2020

"Damage Mitigation: The IRS Helps Alleviate Effect of COVID-19 on U.S. and Foreign Residency", with Jonathan R. Black, Caplin & Drysdale Client Alert, April 22, 2020

"Updated Filing and Payment Extensions Under Notice 2020-23", with Scott D. Michel, Caplin & Drysdale Client Alert, April 10, 2020

"Collateral Damage: Covid-19 and its Unintended Effect on U.S. Residency", Caplin & Drysdale Client Alert, April 1, 2020

"Abatement of Foreign Pension Trust Penalties", with Kirsten Burmester and Scott D. Michel, Caplin & Drysdale Client Alert, March 31, 2020

"The Impact of Notice 2020-18 on Information Returns", Caplin & Drysdale Client Alert, March 30, 2020

"New Cryptocurrency Guidance", Caplin & Drysdale Client Alert, October 22, 2019

"Decrypting The New IRS Cryptocurrency Compliance Letters", Law360 Tax Authority, August 7, 2019

"Cryptocurrency Criminal Tax Cases Coming Soon", with Mark E. Matthews and Scott D. Michel, Caplin & Drysdale Client Alert, July 23, 2019

Click here for a full list of publications.