Prior to joining the faculty at Santa Clara University School of Law, Caroline Chen was a senior attorney at the Office of Chief Counsel of the Internal Revenue Service in San Jose. She was with the IRS for 13 years, primarily with the Large Business & International Division, specializing in international corporate tax. She was also an adjunct professor at Golden Gate University, where she taught Federal Tax Practice and Procedure. She worked at Ernst & Young as a tax consultant before joining the IRS.

Prior to receiving her LL.M in Taxation from Georgetown University Law Center, Ms. Chen practiced as a litigation associate at a NYC firm and as an Assistant District Attorney in Brooklyn, New York. After graduating from Washington College of Law, Ms. Chen clerked for the Honorable Deborah Robinson of the United States District Court for the District of Columbia. Ms. Chen is admitted to practice in California, New York, New Jersey, the District of Columbia, and Maryland, and is a member of the bar of the United States Tax Court.