On September 5, 2016, Principal Deputy Assistant Attorney General Caroline D. Ciraolo delivered remarks at the Cambridge International Symposium on Economic Crime regarding DOJ’s efforts to combat tax evasion.  After providing statistics on the DOJ Tax Division’s efforts to prosecute those who evade taxes, Ciraolo turned to the Tax Division’s focus on individual accountability.  Noting that over one year had passed since Deputy Attorney General Yates spoke of the importance of individual accountability in corporate investigations, Ciraolo reiterated DOJ’s “new requirements that ensure individual accountability,” including that “to receive any credit for cooperation, an entity must identify all individuals involved in the wrongdoing.”  Ciraolo added: “A word of caution to entities seeking to minimize the impact of this requirement—a company will not be viewed as having cooperated if the department is forced to bring the existence or magnitude of an individual’s misconduct to the attention of the company, when the company’s internal investigation should clearly reveal this information.”  Ciraolo stated that, for the Tax Division, individual accountability means that foreign financial institutions are “required to provide concrete information about cross-border business for U.S. related accounts” and that, in the event that corporate and individual resolutions cannot be simultaneous, a company that has resolved criminal proceedings with DOJ is expected to continue to provide information about potential individual misconduct.