Donna M. Crisalli
Former IRS Chief Counsel
Donna M. Crisalli retired from IRS Chief Counsel in late 2015 after 20 years with the Income Tax and Accounting division as Senior Level Counsel, Special Counsel, Senior Technician Reviewer, and attorney-advisor. During that time Ms. Crisalli was well known as a primary expert on medical expenses under §213 of the Internal Revenue Code. She also developed extensive expertise on other cafeteria plan benefits such as the dependent care credit and on travel and entertainment, including related accountable plan, employment tax, and fringe benefit rules.
After enactment of the Affordable Care Act Ms. Crisalli worked extensively on its implementation. She was a principal reviewer and coordinator for the regulations and other guidance on the premium tax credit, including minimum value, and on information reporting on minimum essential coverage, and coordinated closely on guidance on the employer provisions.
Prior to joining IRS Chief Counsel, Ms. Crisalli served 15 years as a Navy judge advocate until early retirement. Her assignments included Deputy Director of the Appellate Defense Division and three years as head of the Navy’s tax program, in addition to sea duty on a submarine tender. Before entering government service Ms. Crisalli was in private practice in New York City.
Ms. Crisalli currently works independently as a legal editor, primarily in the benefits area, and consultant to private organizations and companies, including FSAstore.com and HSAstore.com.Ms. Crisalli received B.A. and J.D. degrees from New York University and an L.L.M. in taxation from Georgetown University Law Center.