Victor E. Jaramillo

Victor Jaramillo is a Member in Caplin & Drysdales Washington, D. C. office. 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. Jaramillos 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 Mr. Jaramillo is an adjunct professor at Georgetown University Law Center where he teaches a class on International Tax Controversies. During law school, he served as an extern in the Small Business/Self-Employed Division at the IRSs Office of Chief Counsel. Before joining Caplin & Drysdale, Mr. Jaramillo practiced in the tax group of a major international law firm. Admissions & Education Bar & Court Admissions District of Columbia New York Education J. D., Emory University School of Law, 2008, with honors B. S., Florida State University, 2004, cum laude Languages Spanish Recognitions & Noteworthy Honors & Recognitions The Legal 500, Recommended, 2019, 2020, 2023 Best Lawyers in America, 2024 The American Lawyers Global Legal Award, Global Dispute of the Year: Investigations, Swiss Tax Settlements, 2015 Emory University School of Law, Outstanding Tax Student Award Professional Activities & Affiliations Professional Activities Chair, Caplin & Drysdales Talent Strategy Committee Previously served as Vice-Chair of the ABA Young Lawyers Division Newsroom & Publications News Best Lawyers in America Recognizes Caplin & Drysdale Attorneys in 2026 Edition08.21.2025 Firm Release 2025 Legal 500 Recognizes Caplin & Drysdale Attorneys06.12.2025 Firm Release Tax Notes Quotes Victor Jaramillo on Alternative Dispute Resolution for Pillar 204.11.2025 Tax Notes Law360 Quotes Victor Jaramillo on U. S. v. Rosenberg03.10.2025 Law360 David Rosenbloom and Victor Jaramillo Meet with AHM Law Firm in Riyadh10.02.2024 Firm Release David Rosenbloom and Victor Jaramillo Visit with President of Saudi Electronic University in Riyadh09.30.2024 Firm Release Best Lawyers in America Recognizes Caplin & Drysdale Attorneys in 2025 Edition08.15.2024 Firm Release 2024 Legal 500 Recognizes Caplin & Drysdale Attorneys 06.12.2024 Firm Release Best Lawyers in America Recognizes Caplin & Drysdale Attorneys in 2024 Edition08.17.2023 Awards & Rankings Bloomberg Tax Quotes Victor Jaramillo on Cryptocurrency Appeals Case07.25.2023 Bloomberg Tax 2023 Legal 500 Recognizes Caplin & Drysdale Attorneys 06.27.2023 Awards & Rankings Victor Jaramillo Comments on FBAR Refund Claims in Bloomberg Tax03.20.2023 Bloomberg Tax Bloomberg Tax Quotes Victor Jaramillo on Supreme Court Ruling on Non-Willful FBAR Violators03.03.2023 Bloomberg Tax Victor Jaramillo Weighs in on Supreme Court Decision on Non-Willful FBAR Violators in Tax Notes03.01.2023 Tax Notes Victor Jaramillo Talks to Bloomberg Tax on Foreign Account Penalties06.22.2022 Bloomberg Tax Victor Jaramillo and Jonathan Black Comment on Flora Rule in Bloomberg Tax05.10.2022 Bloomberg Tax Victor Jaramillo Talks to Law360 on an International Tax Case To Watch in 202201.03.2022 Law360 Victor Jaramillo Comments on Recent Government Win on FBAR Penalties in Bloomberg Law12.02.2021 Bloomberg Law Victor Jaramillo Comments on Cryptocurrency Crackdown in Bloomberg Law08.24.2021 Bloomberg Law Victor Jaramillo Talks to The Independent on Tax Concerns for Prince Harry05.12.2021 The Independent 7 Caplin & Drysdale Attorneys Contribute to ABAs Annual Section of Taxation May Meeting04.30.2021 Victor Jaramillo Comments on Repatriation Tax in Bloomberg09.30.2019 Bloomberg Law Law360 Quotes Victor Jaramillo on IRS Cryptocurrency Rules08.23.2019 Law360 Tax Authority The Legal 500 Recognizes 19 Caplin & Drysdale Attorneys06.04.2019 The Legal 500, Awards & Rankings MEDIA ADVISORY: Tax Problems Loom in the College Admissions Scandal03.18.2019 Caplin & Drysdale, Chartered CBS News Quotes Victor Jaramillo on Writing Off Bitcoin Losses12.14.2018 CBS News Money Watch Bloomberg Quotes Victor Jaramillo on Using Opportunity Zone Funds to Reduce Taxes10.19.2018 Bloomberg Caplin & Drysdales Newest Member Victor Jaramillo Serves Tax Controversy Needs of Global Community10.03.2018 Caplin & Drysdale 7 Caplin & Drysdale Attorneys Contribute to ABAs Annual Section of Taxation Fall Meeting10.02.2018 Caplin & Drysdale Victor Jaramillo Comments on IRS Penalty Cap with Law36007.19.2018 Law360 Law360 Quotes Victor Jaramillo: FATCA Complexity Leading to Lackluster Results07.12.2018 Law360 Victor Jaramillo Talks to Law360 on Latin American and Foreign Tax Credits06.05.2018 Law360 Niles Elber and Victor Jaramillo Talk to Law360 on Offshore Voluntary Disclosure Program Ending05.14.2018 Law360 Law360 Quotes Victor Jaramillo on Reporting Bitcoin for FBAR Filings02.14.2018 Law360 MEDIA ADVISORY: Will the IRS Know What Gifts Prince Harry Gives Meghan Markle for Christmas?11.30.2017 Caplin & Drysdale, Chartered Caplin & Drysdale Names Victor Jaramillo Of Counsel to the Firm06.12.2017 Caplin & Drysdale, Chartered The American Lawyer Names Caplin & Drysdale Global Legal Award Recipient for Swiss Tax Investigations07.31.2015 The American Lawyer, Awards & Rankings Worldwide Tax Daily Quotes Victor Jaramillo: IRS Working with SSA on Offshore Streamlined Filing Requirement11.07.2014 Worldwide Tax Daily Victor Jaramillo Comments on Non-Willful Conduct Under Streamlined OVDP11.07.2014 Bloomberg BNA View More View Less Speaking Engagements Elizabeth Stevens and Victor Jaramillo Address Implications of U. S. Tax and Trade Policy Developments for Indian Business at Indian Chamber of Commerce Seminar 11.05.2025 Seoul, Korea Victor Jaramillo Discusses Revisiting ADR in Advance of Pillar Two Disputes at ABA U. S. and Europe Tax Practice Trends04.10.2025 Amsterdam Victor Jaramillo Explores Tax Controversy Updates at ABA Midyear Tax Meeting02.20.2025 Los Angeles, CA Victor Jaramillo Explores Tax Regimes for Expatriates at ABA U. S. and Europe Tax Practice Trends Conference04.10.2024 Munich, Germany Victor Jaramillo to Speak on D. C. Bar Webinar on Recent International Information Reporting Cases01.24.2024 Virtual Victor Jaramillo Addresses Privilege in a Multinational Context at IBFD x C&D Global Tax Policy Conference12.13.2023 Washington, D. C. Victor Jaramillo Analyzes Corporate Tax Implications of Remote Work at International Fiscal Association Congress10.26.2023 Cancun, Mexico Victor Jaramillo Addresses Digital Assets and Taxes at Latino Tax Fest07.12.2023 Las Vegas, NV Victor Jaramillo Addresses in Spanish Digital Assets and Taxes at Latino Tax Fest07.11.2023 Las Vegas, NV Victor Jaramillo Co-Chairs Panel on Tax Issues with Computer Software at ABA U. S. and Latin America Tax Practice Trends Conference06.16.2023 Miami, FL Victor Jaramillo Joins Steering Committee and Participates in Discussions at Cambridge Forum on International Tax & Disputes 05.24.2023 - 05.26.2023 Cascais, Portugal Victor Jaramillo Addresses Dual Residency Issues at ABA U. S. and Europe Tax Practice Trends Conference03.29.2023 Zurich, Switzerland Victor Jaramillo Discusses Enforcement Trends at New England IRS Representation Conference11.18.2022 Omni New Haven Hotel Victor Jaramillo Explores Recent Civil & Criminal Tax Penalties Developments at ABA Fall Tax Meeting10.15.2022 Hyatt Regency, Dallas, TX Victor Jaramillo Co-Chairs Panel on Blockchain and Cryptocurrency at ABA U. S. and Latin America Tax Practice Trends Conference06.15.2022 Mandarin Oriental, Miami Fl Victor Jaramillo Co-Chairs Panel on Cryptocurrency and NFTs at ABA Annual U. S. and Europe Tax Practice Trends Conference03.28.2022 Virtual Victor Jaramillo Co-Chairs Panel on Cryptocurrency and Enforcement at ABA Annual U. S. and Europe Tax Practice Trends Conference03.28.2022 Virtual Victor Jaramillo Addresses Expatriation at U. S. and UK Tax and Estate Planning Conference11.24.2021 Victor Jaramillo Addresses in Spanish IRS Cryptocurrency Enforcement at Latino Tax Fest09.29.2021 Victor Jaramillo Addresses IRS Cryptocurrency Enforcement at Latino Tax Fest09.29.2021 Victor Jaramillo Moderates Panel on John Doe Summonses and Crypto Compliance Gap at ABA Fall Tax Meeting09.22.2021 Victor Jaramillo Co-chairs Panel on Cryptocurrency Enforcement at ABA U. S. and Latin America Tax Practice Trends Conference06.21.2021 Victor Jaramillo Discusses Recent Development in Foreign Financial Reporting and Enforcement at ABA 2021 May Tax Meeting05.11.2021 Victor Jaramillo Addresses Reporting Foreign Accounts at Latino Tax Fest10.28.2020 Victor Jaramillo Addresses in Spanish Reporting Foreign Accounts at Latino Tax Fest10.28.2020 Victor Jaramillo Addresses in Spanish International Tax Preparation on Latino Tax Pro Webinar08.06.2020 Victor Jaramillo Explores International Tax Preparation on Latino Tax Pro Webinar08.04.2020 Victor Jaramillo Discusses Developments in Offshore Compliance and Enforcement at ABA 2020 Midyear Meeting02.01.2020 Victor Jaramillo Explores Cryptocurrency Issues at ABA 2020 Midyear Meeting02.01.2020 Victor Jaramillo Co-Chairs Panel at IBA New Era of Taxation Conference11.07.2019 Victor Jaramillo Addresses Developments in Offshore Compliance and Enforcement at ABA Fall Meeting10.05.2019 Victor Jaramillo Discusses Opportunity Zones at Latino Tax Fest08.01.2019 Victor Jaramillo Chairs Digital Economy Roundtable at U. S. and Latin America Tax Practice Trends Conference06.14.2019 Victor Jaramillo Moderates Panel on Global Trends in Withholding Taxes at IBA Annual Conference10.10.2018 Victor Jaramillo Examines Global Trends in Transparency and Disclosure at ABA 2018 Fall Meeting10.05.2018 Victor Jaramillo Explores Inbound Financing After Tax Reform at ABA 2018 Fall Meeting10.04.2018 Victor Jaramillo Addresses International Tax Planning Incentives at 8th Annual NABE Transfer Pricing Symposium07.18.2018 Victor Jaramillo Discusses U. S. Tax Reform at International Tax Commission of the Mexican Institute of Public Accountants02.14.2018 Victor Jaramillo Examines U. S. Tax Reform at COPARMEX Queretaro02.13.2018 Victor Jaramillo Discusses Implications of U. S. Tax Reform on Mexican Companies at Mexican U. S. Tax Reform Event02.13.2018 Victor Jaramillo Explores the Exchange of Information Between Argentina and United States at Torcuato Di Tella University08.24.2017 Victor Jaramillo Explores U. S. Tax Obligations for International Clients at Latino Tax Pro 2017 National Convention (English Session)08.10.2017 Victor Jaramillo Explores U. S. Tax Obligations for International Clients at Latino Tax Pro 2017 National Convention (Spanish Session)08.09.2017 Victor Jaramillo Discusses Developments in Tax Administrations and Their Approach to Tax Controversy Compliance06.15.2017 Victor Jaramillo to Speak at Magno Evento Anual Anefac Mcallen 201610.28.2016 Victor Jaramillo to Speak on Voluntary Disclosure Programs at Procopio International Tax Institute Conference10.21.2016 Victor Jaramillo to Speak on FATCA at ABA Tax Section Meeting01.29.2016 Victor Jaramillo to Speak at the Latino Tax Professionals Associations 2015 National Convention08.05.2015 Victor Jaramillo to Speak on International Compliance and FBARs08.04.2015 David Rosenbloom and Victor Jaramillo to Speak at the University of Geneva02.02.2015 View More View Less Publications & Alerts Crypto Form 8300 Filing Delay01.18.2024 International Tax Alert TIME SENSITIVE: IRS Offers Voluntary Disclosure Program for Employee Retention Credit Taxpayers12.27.2023 Tax Alert Tax Court Rules that IRS Lacks Statutory Authority to Assess Penalties for Failure to File Form 547104.06.2023 Tax Alert IRS Grants Penalty Relief for Certain 2019 and 2020 Returns08.25.2022 Tax Alert Information Reporting Arbitrage: The New American Way03.09.2022 IFC, Article U. S. Tax Enforcement - A New Decade Begins11.05.2020 IFC The IRS Resumes its Global High-Wealth Examination Program and Targets High Income Non-Filers07.22.2020 Tax Alert Damage Mitigation: The IRS Helps Alleviate Effect of COVID-19 on U. S. and Foreign Residency04.22.2020 Tax Alert Updated Filing and Payment Extensions Under Notice 2020-2304.10.2020 Tax Alert Collateral Damage: Covid-19 and its Unintended Effect on U. S. Residency04.01.2020 Tax Alert Abatement of Foreign Pension Trust Penalties03.31.2020 Tax Alert The Impact of Notice 2020-18 on Information Returns03.30.2020 Tax Alert New Cryptocurrency Guidance10.22.2019 Tax Alert Decrypting The New IRS Cryptocurrency Compliance Letters08.07.2019 Law360 Tax Authority, Article Cryptocurrency Criminal Tax Cases Coming Soon07.23.2019 Tax Alert Combating Aggressive Tax Planning Through Disclosure: A Comparison of U. S. and EU Rules Applicable to Tax Advisors06.14.2019 ABA Tax Times, Article Tax Problems Loom in the College Admissions Scandal03.18.2019 Tax Alert When Opportunity Knocks: Qualified Opportunity Zone Proposed Regulations Released10.22.2018 Business, Investment & Transactional Tax Alert EXPERT ANALYSIS: U. S. Owners of Foreign Trusts Face Increased IRS Scrutiny06.21.2018 Law360, Article IRS Adds Foreign Trust Information Reporting to Compliance Campaign Program06.01.2018 Tax Alert IRS to Revoke Passports for Seriously Delinquent Tax Debts Starting February 201802.12.2018 Tax Alert Possible Tax Fallout for Student and Professional Athletes from NCAA-Related Investigations11.09.2017 Tax Alert Paradise Papers: U. S. Citizens and Residents Required to Report on Offshore Assets11.06.2017 Tax Alert U. S. Passports in Jeopardy for Taxpayers Owing the IRS12.09.2015 Tax Alert Me, Myself, and My Subsidiary: A Shift in the Intent Standard in Related-Party Hybrid Debt Cases09.01.2013 Corporate Taxation, Article Case Updates-Dell Products (Norway) General Electric Capital (Canada) SNF (Australia)03.01.2012 Corporate Taxation, Article View More View Less View Full Bio