Carlos was an IRS Tax Auditor for ten years and Deputy Inspector of Customs of the Port of Rio de Janeiro. His practice is in Tax and Customs Law and Criminal Law.

Carlos has Law degree from State University of Rio de Janeiro (Universidade Estadual do Rio de Janeiro – UERJ) and is also an graduate of Catholic University (Pontifí­cia Universidade Católica – PUC) in Electrical Engineering. He was an IRS Tax Auditor for ten years and Deputy Inspector of Customs of the Port of Rio de Janeiro. His practice is in Tax and Customs Law and Criminal Law.