Kieran Carter
Of Counsel
Location:
Annapolis Office
Phone: 202-381-1261
Fax: 888-235-8405
Email: Contact Us
Kieran Carter joined Frost Law in 2026, bringing a unique blend of trial-tested toughness and empathetic counsel. After fifteen years in public service—first as a criminal prosecutor and then as a senior DOJ Trial Attorney—Kieran understands the stress that tax and estate disputes can cause. She launched Oakgrove Legal Strategies in 2025 to provide a more personal touch to tax planning and fiduciary litigation. At Frost Law, she works closely with individuals and families in Arlington to navigate IRS hurdles and protect their assets. Kieran believes in listening first, ensuring her legal strategy reflects each client’s unique story and family dynamics.
Bar Admissions
- Virginia
- United States Tax Court
- United States Supreme Court
- U.S. District Court for the Eastern District of Virginia
- U.S. District Court for the Western District of Virginia
- U.S. Bankruptcy Court for the Eastern District of Virginia
Areas of Practice
- Tax Law
- Estate & Trusts Law
- International Tax Law
- Litigation
Honors & Awards
- Outstanding Attorney Award, U.S. Department of Justice: 2017, 2019, 2020, 2022, 2023, 2024
Professional Organizations & Memberships
- American Bar Association, Section of Taxation, Member
- Federal Bar Association, Member
- National Association of Tax Professionals, Member
- International Association of Privacy Professionals, Member
- Virginia State Bar
Speaking Engagements
- Faculty, DOJ National Advocacy Center, Civil Trial Advocacy Two-Week Intensive Program for Trial Attorneys, 2018 – 2024
- Faculty, Mid-Atlantic Institute on Bankruptcy and Reorganization, 2018
Education
- George Mason University School of Law, 2011
- University of Virginia, 2006
Past Employment Positions
Trial Attorney
May 2015 – July 2020; January 2022 – May 2025
- Litigated complex tax, trust, and fiduciary cases in U.S. District Courts and U.S. Bankruptcy Courts throughout
the country. Representative matters include:
- Successfully defended the United States in a fraudulent transfer case involving $70 million (In re Health
Diagnostic Laboratory, Inc.) and fully prepared for trial while defending the United States in a second
fraudulent transfer case involving a $17 million claim (In re DBSI, Inc.). - Successfully litigated a multi-million-dollar case involving alter ego and nominee ownership, which included
movement of funds through multiple trusts and corporations. - Successfully defended a novel application of a lis pendens against property held by a separate legal entity;
captured equity despite numerous asset-protection measures. - Negotiated a favorable settlement in a multi-million-dollar refund case that involved complicated legal and
accounting issues about a disguised loan.
- Successfully defended the United States in a fraudulent transfer case involving $70 million (In re Health
- Persuaded a bankruptcy court to reverse its own precedent, which previously had been affirmed on appeal, in
Benson v. United States, 566 B.R. 800 (Bankr. W.D. Va. 2017). - As the senior Privacy Act and FOIA litigator for the Tax Division, amassed a comprehensive understanding of data
governance and data privacy law, and its application to federal agencies, Congress, and the White House. - Possess expert-level knowledge of IRS administrative procedures, including IRS examinations and collection actions.
- Teach annual course on IRS data systems, enhancing attorney proficiency in data retrieval and evidentiary support.
- Have a comprehensive understanding of IRS terminology and how to decipher technical IRS records.
- Integral member of a Tax Division filter team for over three years, reviewing potentially privileged and sensitive law
firm records that were obtained as part of a criminal grand jury investigation; have a thorough knowledge of the
attorney-client privilege, attorney work product privilege, and other privileges asserted in litigation. - Brought numerous affirmative suits, including: FBAR suits; tax return preparer injunctions; employment tax
pyramiding injunctions; trust fund recovery penalty suits; summons enforcement suits; failure to honor levy
suits; foreclosure suits on both real and personal property; and nominee/successor liability/alter ego claims. - Defended the United States in tax refund suits involving substantive and complicated tax claims, as well as in employee
retention credit (ERC) suits, fraudulent transfer suits, interpleader suits, refund suits, improper charitable deductions,
syndicated conservation easements, and miscellaneous suits by pro se parties. - Defended the IRS, TIGTA, and the Tax Division in sensitive and high-profile FOIA cases.
- Served as lead attorney on appeals from U.S. Bankruptcy Court to U.S. District Court.
- Working knowledge of property law, trust law, business law, and administrative law as they intersect with taxes.
Counsel to the Deputy Assistant Attorney General (Detail)
July 2020 – December 2021 (18 months)
- Provided strategic advice and edits on briefs and arguments before the federal Courts of Appeals and the
Supreme Court, including the United States’ brief in CIC Services, LLC v. IRS, 593 U.S. 209 (2021). - Reviewed potential settlements that exceeded $1.5 million and advised leadership on strategic and litigation
considerations relating to the settlements. - Provided support at monthly meetings between the IRS Commissioner and Tax Division leadership.
- Communicated with various Congressional offices relating to official inquiries.
- Updated the Tax Division’s “briefing book” in preparation for Congressional hearings and inquiries.
- Reviewed requests from senior managers and trial attorneys on issues that required AAG or DAAG approval.
- Prepared metrics relating to Tax Division funding that helped secure an additional 24 FTEs and a budget increase
of $6 million (3.6%) from FY 2022 to FY2023. - Advised the Deputy Assistant Attorney General for Policy and Planning on the adoption of Microsoft Teams and
supervised the roll out of MS Teams to the Tax Division.
Electronically Stored Information (“ESI”) Working Group Contributor, 2020 – 2025; provided a monthly training on the
latest ESI best practices - Proficient in Relativity, iPro, LexisNexis, Westlaw, MS Teams, Excel-based metrics modeling
- DOJ National Advocacy Center Instructor, Civil Trial Advocacy 2-week intensive course, 2018 – 2024
- Tax Division New Hire Training Program Instructor, Trial Skills, 2019 – 2025
- Foreign Bank Account (“FBAR”) Working Group Member, 2018 – 2025
- Formal Mentor to the DOJ Honors Program Attorneys
- Hiring Committee Member, 2019 – 2025
- Intern Coordinator for the Tax Division’s Civil Trial Section, Eastern Region, 2018 – 2020
- Participant in Tools for Teams year-long leadership training program, 2018-2019
OFFICE OF THE COMMONWEALTH’S ATTORNEY, Fairfax, VA November 2011 – April 2015
Assistant Commonwealth’s Attorney - First chair in over 400 bench trials and 20 jury trials; prepared for over 60 jury trials.
- Assigned as lead prosecutor on jury trials including robbery, burglary, felony DWI, grand larceny, embezzlement,
distribution of schedule I/II substances, and a series of shootings at occupied vehicles. - Litigated misdemeanors and felonies from initial warrant through appeal.
- Researched and wrote appeals in the Virginia Court of Appeals and Virginia Supreme Court.
