Sarah Paul is an Assistant United States Attorney in the Southern District of New York. Prior to joining the U.S. Attorney’s Office, Sarah worked in private practice at the boutique firm of Spears & Imes, LLP, where she handled white collar criminal and civil litigation, and at the firm of Cravath, Swaine & Moore, LLP, where she handled complex civil litigation. Since joining the U.S. Attorney’s Office, Sarah has served as lead or co-lead counsel in numerous offshore tax prosecutions, including United States v. Bank Julius Baer & Co. Ltd. et al., which resulted in a $547 million Deferred Prosecution Agreement with the Swiss bank Julius Baer, as well as the guilty pleas of two Julius Baer bankers; United States v. Cayman National Securities Ltd. and Cayman National Trust Co. Ltd., which resulted in the guilty pleas of an investment brokerage company and a trust management company in the Cayman Islands; and United States v. Amrein and United States v. Paltzer, which resulted in the guilty pleas of an Swiss asset manager and Swiss attorney, respectively. Sarah has also investigated and successfully prosecuted several U.S. taxpayers for concealing assets overseas. Since last August, Sarah has served as the Tax Coordinator for all tax cases in the Southern District of New York.