Former Tax Division Attorney Pleads to Tax Perjury (6/22/19; 6/22/19)

DOJ Tax announced here that James F. Miller, a former Tax Division attorney, pled guilty to willfully filing a false tax return that "underreported his gross income on his 2010 through 2014 tax returns by approximately $2,215,587."  The plea count was § 7206(1) which is a three year felony.  The announcement indicates that he agreed to pay $735,933 restitution.

According to my database, Mr. Miller served as an attorney in the Tax Division Appellate Section from 1979 to 1983.

Update 6/22/19 10:15am:  Peter Reilly, a frequent and interesting commentator on the tax scene, has posted an entry on Miller's plea and some of the background information.  Peter J. Reilly, Tax Lawyer Turned Lobbyist Pleads Guilty To Leaving Over $2M Off Tax Returns (Forbes 6/22/19), here.   I highly recommend Peter's discussion.  Peter offers links for further information on Miller.

Death of James Dewey O'Brien (6/19/18; 6/24/19)

Dewey O'Brien, known to and loved by many of the "old-timer" DOJ Tax Alumni, died June 18.  I received notice of his death from his son, Daniel O'Brien.  I do not have a link right now to an internet offering with further information, but I post below an obituary sent to me by his son, Dan O'Brien, which  I think will be sent to the Washington Post and perhaps other publications (see the links below).

Mr. O’Brien was born in rural Natchitoches Parish, Louisiana. Growing up under difficult circumstances after the death of his mother when he was eight-years old and the onset of the Great Depression at age 12, he forged a remarkable career and a reputation as a kind and cheerful optimist.   

After working for the Civilian Conservation Corps, he enlisted in the U.S. Navy in 1938. During the war, he saw action in the North Atlantic, Mediterranean, and Pacific Theaters, most notably the Philippines, Iwo Jima, and Okinawa. He attained the rank of Chief Petty Officer, served on the staff of Rear Admiral Calvin T. Durgin, and was awarded the Bronze Star after a kamikaze plane struck his ship, the USS Natoma Bay.  

After the war, he attended Vanderbilt University in Tennessee and Northwestern State University in Natchitoches where he met his future wife, Neoma R. O’Kelley. He obtained his law degree from Louisiana State University.  

Committed to public service, he worked to support orphanages in Louisiana. Assisted by the Federal Bureau of Investigation, he formed a citizens committee that investigated and prosecuted public corruption within the state government and judiciary.   

After an unsuccessful campaign for Congress, he was hired by the U.S. Department of Justice Tax Division in 1953 where he prosecuted criminal tax cases for most of his career. He was appointed Deputy Assistant Attorney General for the Tax Division during the Ford Administration.   

Upon retirement, Mr. O’Brien gave pro bono legal assistance to many genealogical, patriotic, and hereditary organizations as a national officer, member, or friend, including: Sons of the American Revolution, First Families of Connecticut, the Crown of Charlemagne, and Early Quakers. On April 12, 2014, the National Huguenot Society awarded him the NHS Distinguished Service Medal, one of his prized possessions.
He is the author of two books, “Our Colonial Ancestors,” a genealogical study, and “An American Experience, The First Ninety-Three Years,” an autobiography.  

He is survived by his wife, Neoma, and four children, Terrence C. O’Brien of Venice, California, Kathleen E. O’Brien Lockwood of Reston, Virginia, Michael S. O’Brien of Waldorf, Maryland, and Daniel J. O’Brien of Redondo Beach, California, as well as four grandchildren and one great-granddaughter.

Services will be held June 25 at the Kalas Funeral Home in Oxon Hill, Maryland. Mr. O’Brien will be buried at Cheltenham Veterans Cemetery in Prince George’s County, Maryland.

Links for further information are:

• Washington Post Obituary (6/23/19), here.
• Natchitoches Times, here.

JAT Comment:  I'm sure you all can feel the love of the son in the brief obituary.  Dewey had some remarkable experiences in his life that made him the great attorney and friend that he was.  So, I can add to the obituary that my own observation that he was a friend and mentor to those of us who encountered him in the Tax Division.