Caroline Rule, Esq.

Caroline Rule

Title: Partner
Company: Kostelanetz & Fink, LLP
Location: New York, New York, United States

Caroline Rule, Esq., Partner at Kostelanetz & Fink, LLP, has been recognized by Marquis Who’s Who Top Lawyers for dedication, achievements, and leadership in the legal industry.

At the beginning of her career, Ms. Rule originally intended to pursue the fine arts, earning a Bachelor of Fine Arts from the University of Cape Town in 1981 and a Master of Fine Arts from the San Francisco Art Institute in 1984. During her college years, she worked odd jobs to make ends meet, and eventually began working for a private detective. This job piqued her interest in the legal field, and she subsequently attended Yale Law School, graduating with a Doctor of Jurisprudence in 1989. Her interest in the legal profession evolved into what would become her passion and calling.

A partner with Kostelanetz & Fink, LLP since 1996, Ms. Rule has held a number of jobs in the field of law, including as an associate at Rabinowitz, Boudin, Standard, Krinsky & Lieberman, PC; a staff attorney at the Office of the Appellate Defender; an associate at Cahill Gordon & Reindel, LLP; and a law clerk to the Honorable John J. Gibbons, then Chief Judge of the U.S. Court of Appeals for the Third Circuit. She has been admitted to practice law in the states of New York and New Jersey, as well as before the Supreme Court of the United States, the U.S.  Courts of Appeal for the Second, Third, and Fourth Circuits, the U.S. District Courts for the Southern and Eastern Districts of New York, and the U.S. Tax Court.

In her current position, Ms. Rule advocates on behalf of clients who have been accused of white collar crimes, including tax fraud, tax evasion, bank and health care fraud, money laundering, and failure to file tax returns. One highlight of her career was when she persuaded a federal judge to dismiss an indictment against multiple defendants on grounds of prosecutorial misconduct, in a case that was then termed the largest tax fraud prosecution in United States history.

Ms. Rule has also been a prolific author, most recently publishing, “United States v. Greenfield: A Triumph of the Fifth Amendment’s Act of Production Privilege, or Confirmation that the Privilege Can Be Entirely Abrogated by Any Act of Congress, or Even by a Treasury Regulation?” in 2018. She also authored “Statutory Maximum/Minimum Sentences And Application Of Offense Levels” in 2017, “IRS Form 3520, Penalties, And Whether To Make A Protective Filing” in 2017, and “How Not to Waive Privilege When Consulting Non-Attorney Experts or Professionals” in 2016.

A leading voice in her profession, Ms. Rule maintains affiliation with several law-related organizations, including multiple positions with the American Bar Association, including as Chair of the Subcommittee on Tax Crimes, Criminal Litigation Committee, Section of Litigation; and the Section of Taxation. She is also a member of the New York Council of Defense Lawyers; the National Association of Women Lawyers; the Criminal Advocacy Committee and the Mass Incarceration Task Force of the New York City Bar Association; and the Federal Bar Council Committee on Sentencing and Alternatives to Incarceration.  She is also a Master of the Federal Bar Council Inn of Court.

In recognition of her exceptional achievements, Ms. Rule has been named a New York Super Lawyer every year since 2011. Married to William Finnegan, a staff writer for The New Yorker who recently won a Pulitzer Prize for his memoir “Barbarian Days: A Surfing Life,” Ms. Rule is the proud parent of one daughter. Looking toward the future, she hopes to continue growing as an attorney and experience further success in her career.


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