Lou Carlow
DIRECTOR OF INTERNATIONAL COMPLIANCE
Lou Carlow
DIRECTOR OF INTERNATIONAL COMPLIANCE

Lou Carlow, Director International Tax Compliance, assists domestic and foreign clients resolve deputes with the IRS on all examinations including Forms 1040, 1120, 1120F, and 1042. He also assists clients in the competent authority process. Lou has years of experience working with foreign companies to assess their exposure with respect to Form 1120 F examinations. He has conducted numerous “compliance reviews” or “mock audits” of domestic and foreign companies to assess their exposure to a potential IRS examination. In his prior employment, he has traveled to Bermuda, Malta, Luxembourg, England, Australia, Canada, Taiwan and other countries to conduct these complex client reviews.
Prior to joining Andreozzi Bluestein LLP, Lou worked at the accounting firm PricewaterhouseCoopers LLP as a managing director in Washington DC, New York City and Los Angeles where he managed a team of former executives and mid-level retired IRS employees with IRS compliance issues. Prior to working at PwC, he served with the IRS for over 26 years. His extensive experience with the IRS includes positions as the Assistant Commissioner (Examination and Government Liaison), where he was responsible for all IRS examination programs; Deputy Assistant Commissioner (International), where he was responsible for the oversight of 13 foreign posts of duty, the competent authority staff, Tax Treaty Division and International Examiners; Assistant Regional Commissioner (Examination) with responsibility for the North Atlantic Region; Assistant District Director for Cleveland and Chief Examination Division for the Brooklyn District; and Chairman, National Task Forces, where he was responsible for preparing strategies for the Coordinated Examination Program, excise tax and non-resident compliance problems.
Academic Degrees & Professional Designations
- MBA, Suffolk University
- B.S., Central Connecticut State University
- Executive Development Program, Internal Revenue Service
- Enrolled Agent
Awards & Honors
- Internal Revenue Service Commissioner’s Award
- Internal Revenue Service Assistant Commissioner’s (Examination) Award
- Internal Revenue Service Assistant Commissioner’s (International) Award
- PwC Market Leadership Award, 2009
- PwC Chairman’s Award, 2007
Presentations
Los Angeles Chapter of Tax Executive Institute in Manhattan Beach, California 11/15/2016
Tax Executive Institute Conference in Santa Barbara, California 6/17/2015
Perth Chapter of the American Chamber of Commerce in Perth, Australia 2/9/2015
Melbourne Chapter of the American Chamber of Commerce in Melbourne, Australia 2/11/2015
Sydney Chapter of the American Chamber of Commerce in Sydney, Australia 2/13/2015
American Chamber of Commerce meetings in Sydney and Melbourne, Australia 2/8-20/2013
PwC International Tax Seminar in Los Angeles, California 5/7/2013
PwC Global Financial Services Tax Leaders Meeting in Saint Andrews, Scotland 6/9-11/2013
2013 Executive Forum, sponsored by the American Stock Transfer & Trust Company, in Washington, D.C. 10/17/2013
PwC international tax conference in Los Angeles, California 5/3/2012
Pharm/Biotech Industry Tax Executive Roundtable in Newport Beach, California 9/27/2012
PwC national insurance industry tax practice in Los Angeles, California 8/14/2012
Phoenix chapter of Tax Executive Institute on IRS issues in Phoenix, Arizona 9/22/2011
Los Angeles Private Equity CFO Roundtable in Los Angeles, California 11/3/2011
2011 PwC Master Limited Partnership User Conference in Los Angeles, California 11/8/2011
United States Tax Seminar, Taipei, Taiwan 12/5-9/2011
Alternative Investment Global Tax Seminar, Dublin, Ireland, 6/2009
Alternative Investment Tax Leadership Conference, Chicago, 2009
Alternative Investment Seminar, Minneapolis, 2009
Presented a variety of tax topics to eighteen companies, 2009 U.S. Tax Familiarization Program for National Tax Service of Korea, 10/27/2008 Stamford Technical Tax Forum, 6/10/2008
New Jersey Tax Technical Forum, 4/24/2008
New York Learning and Education Session, 2008
Tax Executives Institute, Inc., New York Chapter Annual Meeting, New York City, 6/2007
Tax Executives Institute of Cleveland, 6/2007
Tax Executives Institute of Pittsburgh, 3/2/2005
PricewaterhouseCoopers, LLC, Canada Tax Forum, 6/2004
Organization for International Investment 2004 Tax Conference, 4/30/2004
Wireless Phone Companies Annual Tax Meeting, San Diego, 10/28/2002
Committee of Banking Institutions on Taxation, New York City, 11/9/2000
Tax Institute Seminar on Transfer Pricing, Montreal, Canada, 5/31/2000
Insurance Institute, San Diego, California, 6/7/1999
The 32nd Annual Bank Tax Institute, Lake Buena Vista, 12/8/1997
Tax Executives Institute, Inc., Boston Chapter Annual Meeting, 11/17/1997
Telecomm Tax Audit Managers Meeting, Newport, 5/29/1997
Instructor at numerous PwC internal training sessions 1996 – Present
California Society of CPA’s/Los Angeles County Bar Association Tax Night 11/12/1996
High Technology Tax Institute, San Jose, California, 11/11/1996
Committee of Banking Institutions on Taxation, New York City, 11/7/1996
Tax Executives Institute, Inc., New York Chapter Annual Meeting, New York City, 6/6/1996
AICPA 1995 National Conference, San Diego, California, 12/5/1995
More Articles from Lou Carlow
Planning to file a Delinquent 1120F Return? Make sure you know the Risks.
By: Lou Carlow On February 1, 2018 the Commissioner of Internal Revenue, Large Business and International Division (LB&I) issued a memorandum providing guidelines for handling delinquent Forms ...
Read moreIRS Delinquent 1120F Campaign – Are You Prepared?
By: Lou Carlow The IRS has identified the failure to file Forms 1120-F as the most recent front for its enhanced campaign to enforce compliance. This campaign sends a clear message to foreign ...
Read moreWe are a law firm built on Experience, Vision & Trust
Whether you need tax counsel for litigation, representation before the IRS, an advocate in tax controversies, or thorough tax analysis and objective consulting, our attorneys have the experience and obtain lasting solutions.