About Dennis C
Dennis C Carroll studied information systems before turning to law. He earned a B.S. in Information Technology from Marist College in 2000 and completed his J.D. at Western New England University School of Law in 2007. Those two strands—technology and law—shape how he approaches tax matters. He often draws on technical understanding when dealing with records, reporting systems, and digital documentation in tax disputes.
His practice centers on tax law. He is admitted in Connecticut and is also admitted to practice before the United States Tax Court. Over the years he has handled a range of tax issues for individuals and businesses, addressing assessment disputes, collection matters, and procedural questions that arise when taxpayers interact with state and federal tax authorities. He represents clients in hearings and prepares filings for matters that may proceed to the Tax Court.
Carroll combines courtroom experience with case preparation. He prepares audit responses, negotiates with tax agencies, and manages litigation strategy for contested matters. His background in information technology informs case analysis, particularly where financial systems, electronic records, or complex reporting raise questions about liability or compliance. He works to frame technical evidence in terms that are accessible in administrative and judicial settings.
He maintains current professional memberships and follows developments in tax law and procedure. Tax rules and IRS guidance change frequently. He monitors updates and applies them to client matters. That ongoing attention helps in evaluating settlement opportunities, in assessing the risks of litigation, and in planning for potential appeals.
Carroll practices from CARROLL TAX FIRM, where he handles representation before Connecticut tax authorities and the United States Tax Court. His work involves advising clients on disputes, preparing written submissions, and representing clients at hearings. He currently concentrates his practice on tax controversy and litigation in state and federal tax venues.
