DOJ Tax Division Alumni Blog

DOJ Tax Alumni Reunion May 10, 2013

2012-01-30T15:32:00.001-06:00

Please see the page link in the upper right hand column of this blog.

Ralph Muoio Death

2012-01-20T07:30:00.000-06:00

The Washington Post reports that Ralph Muoio died on January 14, 2012.

The Washington Post Death Notice is here. The notice is:

RALPH A. MUOIO

On Saturday, January 14, 2012 RALPH A. MUOIO of the District of Columbia. Beloved husband of the late Elaine McCrary Muoio; devoted father of Reid A. Muoio, Ralph M. Muoio, and Anna Muoio; brother of Anna Nappi and Marie E. Muoio; loving grandfather of Jack and Sarah Muoio, William, Weston and Adele Muoio and Elaine and Ava Brown. Memorial Mass will be held at the Shrine of the Most Blessed Sacrament (Chapel), 3630 Quesada Street NW, Washington, DC on Saturday, January 21, 2012 at 1:30 p.m. Interment private. In lieu of flowers, memorial donations may be made in his name to St. Anselm's Abbey School, 4501 South Dakota Ave.NE, Washington, DC 20017.

The Legacy Guest Book is here.

Fred Folsom Death (1/5/12)

2012-01-05T12:49:00.002-06:00

The Washington Post reports that Fred Folsom died 1/2/12. See the Obituary here. As reported, Fred was Chief of the Criminal Section of the Tax Division from 1961 until his retirement in 1972.

The Washington Post has a link where readers can leave comments. Of course, comments more targeted to DOJ Tax Alumni can be made to this blog entry. I am sure that readers would appreciate good stories about Fred's tenure at DOJ Tax.

Chad Muller is a Nominee for Tax Analysts Person of the Year (1/4/12)

2012-01-04T09:49:00.000-06:00

The Tax Prof Blog reports today that Chad Muller, DOJ Tax Alum, was one of the final nominees for Tax Analysts Person of the Year. The Tax Prof Blog article is here. The person receiving the prize was Grover Nordquist. Personally, I think Chad would have been a better choice.

Congratulations, Chad.

Chris Pietruszkiewica Named Dean at Stetson Law (1/4/11)

2012-01-04T09:44:00.001-06:00

The Tax Prof Blog advises that Christopher Pietruszkiewicz, DOJ Tax Alum, has been appointed dean of the Stetson Law School. The Stetson Law School press release is here. The Tax Prof Blog article is here. His currently LSU Law Center Brief Biography is here which has his current contact information for those wishing to contact him. I will post his new contact information at Stetson when I obtain it (any reader who obtains it may want to post it as a comment or email me with the information so that I can post it in the blog and update the alumni database.

Congratulations to Chris!

Grover Hart III Awarded Presidential Rank Award

2011-11-11T09:56:00.000-06:00

The Texas Bar Journal (November 2011) reports (p. 891) that Grover Hart III, an attorney in the DOJ Tax Dallas office, has been awarded the Presidential Rank Award for his achievements in the legal field in the United States and Canada.

Tax Division Attorneys Receive Awards at the Attorney General's Awards Ceremony (10/24/11)

2011-10-24T15:03:00.001-05:00

At the Attorney General's Awards Ceremony on 10/19/11, the following awards were made to DOJ Tax attorneys:

Tax Division Office of Civil Litigation Chief Senior Litigation Counsel Dennis M. Donohue is awarded the John Marshall Award for Participation in Litigation for his exceptional service in successfully litigating three recent tax shelter cases, and contributing to the department’s objective of vigorously enforcing the interests of the United States in tax litigation. With meticulous preparation, creative courtroom techniques and powerful advocacy, Mr. Donohue examined complex financial transactions to convince three separate courts to hold the taxpayers liable for substantial penalties including tax and interest.

Another John Marshall Award for Support of Litigation is awarded to Tax Division Eastern Region Civil Trial Section Trial Attorney Charles M. Flesch. Mr. Flesch is awarded for his outstanding contributions and dedication in supporting the civil litigating components of the department in activities above and beyond his own demanding caseload. He has also provided department attorneys with a body of well-focused and meticulously researched monographs, and has personally fostered the continuing legal education of numerous attorneys through his regular participation as an instructor at the National Advocacy Center.

Another Attorney General’s Award for Distinguished Service is presented to the team responsible for the investigation and prosecution Jack Abramoff and his associates, resulting in the conviction of 20 individuals for public corruption-related charges since 2005, including a former member of the U.S. House of Representatives, the deputy secretary of the U.S. Department of Interior, other high-ranking public officials and various lobbyists, including Abramoff. Recipients include, from the Tax Division Criminal Enforcement Section – Northern Region Assistant Chief Karen E. Kelly; [the names of other attorneys from other components are omitted].

----------------

The Main Justice blog on the awards (essentially cloning the DOJ press release) is here.

Stuart Abrams Death

2011-10-13T13:16:00.001-05:00

I have received word that Stuart Abrams, former AUSA in SDNY, who worked on tax cases both with as an AUSA and private practitioner died on 10/12/11. I will post more information here as I receive it.

Any reader who would like to share memories of Stu are welcome to do so in the comments.

The New York Times Obituary is here, but here is the text portion in full:

ABRAMS--Stuart Edward. Of New York City and Ancramdale, NY. Extraordinary spouse, father, brother, brother-in-law, uncle, cousin, friend, lawyer, historian, writer, pianist, cross-country skier, gardener, Red Sox fan. Born April 30, 1953 in Englewood, NJ, son of the late Dilys (Jones) and Selden Abrams, he died October 13, 2011 at Memorial Sloan Kettering Hospital. Stuart was loved and admired by his spouse of 31 years, Caroline J. Downey, his children Alexandra and Stephen Abrams-Downey, his sister Nancy Abrams Gaess, his siblings-in-law Peter, Jim, Sally, Bob, Nancy, Steve, KT, Paul, Hallie, Eleanor and Jay, his 19 nieces and nephews, his cousins and his many friends. A 1974 graduate of the University of Pennsylvania, and Columbia Law School, 1977, he had been a partner at Frankel & Abrams since 1994 and was a Fellow of the American College of Trial Lawyers. From 1982-1989, he was an Assistant U.S. Attorney, Southern District of New York, where he served as Chief Appellate Counsel and Chief of the Major Crimes Unit. He also served as an Associate Independent Counsel for Iran-Contra Matters from 1989-1990. Those wishing to honor Stuart's memory may consider donations to Obama for America 2012 and Partners in Health. A memorial service will be held on Saturday, October 29, at 1:00pm at the Ethical Culture Society, 64th St and Central Park West.

Obama Nominates Kathy Keneally as DOJ Tax AAG (9/10/11)

2011-09-10T22:41:00.000-05:00

Obama has nominated Kathy Kenalley as DOJ Tax AAG. See the Main Justice article here. Kathy is well qualified, as most of her colleaques know. I think that most of the readers of this blog will recognize her name and a substantial subset of those readers will know her. Finally, DOJ Tax is blessed with someone who can take the reins and do great service to the country. Congratulations, Kathy.

Glenn Archer, Former AAG Tax, Dies

2011-07-28T20:06:00.000-05:00

The Court of Federal Appeals web site has announced that Judge Glenn Archer, former AAG Tax Division, has died. The web site link is here but I cut and paste it because I am not sure that is a permanent URL for the announcement.

Circuit Judge Glenn L. Archer, Jr. Dies at the Age of 82

The Honorable Glenn L. Archer, Jr., died at Friendship Village’s Hospice of the Valley in Tempe, Arizona on July 27, 2011. Chief Judge Rader, in a message to the court announcing Judge Archer’s death said: “ Glenn was our third Chief Judge and the first Chief Judge of our court to start his judicial career with the Federal Circuit. He led our court through some of our most challenging transitional years. When we recall Glenn, we will speak of his magnificent service including his tenure as our Chief Judge, but we will mostly remember that his heart was grand enough to comprehend the hardships and challenges of every person he encountered. His great compassion made him a great judge and a great leader.”

Judge Archer was appointed to the Court of Appeals for the Federal Circuit by President Ronald Reagan and assumed duties as Circuit Judge on December 23, 1985. He became Chief Judge on March 18, 1994, and served in that capacity until December 24, 1997, when he assumed senior status. While in senior status, Judge Archer continued to serve on the Federal Circuit and often sat by designation with the Ninth Circuit in both Pasadena and San Francisco, California.

Prior to his twenty-five years on the court, Judge Archer served as Assistant Attorney General, Tax Division, United States Department of Justice from 1982 to 1984. During his time in private practice, Judge Archer was an associate in the Washington, DC law firm of Hamel, Park, McCabe and Saunders from 1956 to1960 and a partner from 1960 to 1981. Judge Archer served as First Lieutenant in the Judge Advocate General's Office, United States Air Force from 1954 to 1956. He received a B.A. from Yale University in 1951 and a J.D., with honors, from George Washington University Law School in 1954.

I will add more information as I learn of it.

Tamara Ashford Named Tax Division DAAG for Appellate and Review (7/19/11)

2011-07-19T08:05:00.000-05:00

DOJ Tax Alum has been named the Tax Division Deputy Attorney General for Appellate and Review. The DOJ Tax Memo announcing the appointment.is here.

Thanks to the TaxProf Blog for news of the appointment.

President Nominates Alum Thomas Owen Rice to U.S. District Court

2011-07-01T08:15:00.000-05:00

From the White House Press Release of June 29, 2011 here:

WASHINGTON- Today, President Obama nominated Thomas Owen Rice and Judge David Ogden Nuffer to United States District Court judgeships.

“I am honored to nominate these distinguished individuals to serve on the United States District Court bench,” said President Obama. “They have both demonstrated an unwavering commitment to justice throughout their careers, and I am confident they will continue to serve the American people with integrity.”

* * * *

Thomas Owen Rice: Nominee for the United States District Court for the Eastern District of Washington

Thomas Owen Rice serves as an Assistant United States Attorney for the Eastern District of Washington, a position he has held since 1987. Rice has served as the First Assistant United States Attorney since 2006 and previously was Chief of the Criminal Division from 2003 to 2006 and Deputy Chief of the Criminal Division from 2000 to 2003. From 1986 to 1987, Rice worked as a Trial Attorney in the Tax Division of the United States Department of Justice. In 1986, he was a law clerk at the law firm of Delay, Curran, Thompson & Pontarolo. Rice received his J.D. magna cum laude in 1986 from Gonzaga University School of Law and his B.B.A. in 1983 from Gonzaga University.

Favorable Article on Rod Rosenstein

2011-06-20T14:14:00.000-05:00

This is an interesting article about the apparent refusal by the United States Attorney for Maryland, Rod Rosenstein, to sign an indictment that was thereafter tried in another district and failed to survive a Rule 29 motion. The facts from A to Z are a little more complex than that summary would suggest. Sue Reisinger, Why Didn't the Maryland U.S. Attorney Sign the Lauren Stevens Indictment? (Law.com 6/20/11). Still, the article is quite favorable to Rosenstein was was formerly principal Deputy Assistant Attorney General for the Tax Division.

Tax Division History - Involvement in Bay of Pigs Prisoners' Release

2011-06-06T13:32:00.000-05:00

I just became aware of this interesting bit of Tax Division and broader tax and U.S. history. Tax Division luminaries and a host of others were involved in behind the scenes maneuvering to meet Castro's demands for medicine in return for the prisoners captured in the Bay of Pigs fiasco. Prominent Tax Division alumni involved were Louis Oberdorfer (then AAG, Tax), John B. Jones, Jr. (First Assistant AAG, Tax), and Mitchell Rogovin (then Assistant to Commissioner IRS and later AAG, Tax). I include below the links to some of this history and the list of persons mentioned in the Oral History interview of Messrs. Oberforder, Jones and Rogovin.

Oral History Interview of June 2, 1964 - here and here.

David Wise and Thomas b. Ross, The Invisible Government, section called Gray Operation. (I don't vouch of the complete accuracy of this account, but even if it were historical fiction it is interesting.)

Persons mentioned in the Oral History Interview:

Name Index
B
Bighinatti, Enso V., 16

C
Caplin, Mortimer M., 1, 2, 5
Castro, Fidel, 2, 7, 19
Coppock, Don, 21
Cutler, Lloyd N., 6

D
Dodge, Joseph M., 3

E
Edson, Robert C., 15
Eisenhower, Milton S., 3

F
Feldman, Myer, 3
Freeman, Orville L., 18
H
Harriman, E. Roland, 14
Hurwitch, Robert A., 3

K
Katzenbach, Nicholas deB., 3, 6, 13, 22
Kennedy, John F., 2, 3, 10, 14, 18, 20, 21, 22
Kennedy, Robert F., 5, 10, 11, 12, 18

M
Miskovsky, Milan “Mike”, 3

N
Nolan, John E., 22

R
Rauh, Joseph Louis, Jr., 2

S
Shea, Robert, 14, 15
Starr, Elvis, 13
Surrey, Stanley S., 3, 5

W
Wilson, John J., 13

Justices Jackson and Frankfurter on Duty to the United States Through Reporting and Paying Taxes

2011-04-18T14:02:00.005-05:00

As some of the Alumni know, Justice Robert H. Jackson had, prior to serving on the Supreme Court as the chief United States prosecutor for the Nuremburg Trails, has served both as general counsel of the Treasury where his responsibilities included the IRS and as Assistant Attorney General heading the Tax Division. I received the following email today from Professor John Q. Barrett of St. John's Law School and Fellow of the Robert H. Jackson Center, Inc.. I thought readers would be interested in this email and received permission from Professor Barrett to pass it along. (I have some links at the end for readers desiring to see more on Justice Jackson and some may want to join Professor Barret's email list as well.)

For the Jackson List:

In summer 1962, Justice Felix Frankfurter, age 79 and disabled by a stroke, retired from the Supreme Court of the United States after 23 years of service.

As a retired Justice, Frankfurter kept his mind and interested eyes on many matters. In winter 1964, for example, he spotted, or someone called to his attention, a quotation that an official U.S. Internal Revenue Service (IRS) form attributed to his late colleague Robert H. Jackson (who once had been the Revenue bureau’s chief counsel). According to the IRS, Jackson once said or wrote—no source was specified—that “[t]he United States has a system of taxation by confession. That a people so numerous, scattered and individualistic annually assesses itself with a tax liability, often in highly burdensome amounts, is a reassuring sign of the stability and vitality of our system of self-government.”

Justice Frankfurter loved this alleged Jackson line but could not place it. So Frankfurter, who for his whole life kept up fascinating correspondence with a very large number of friends and acquaintances around the world, went to the source—he dictated a letter to the Commission of Internal Revenue, Mortimer M. Caplin:

March 2, 1964

My dear Caplin:

That any official form from the Bureau over which you preside should have given me pleasure you may think incredible, but such is the fact. Not only has it given me pleasure, but it has given me pleasure that you have put it under the eyes of millions of taxpayers. I am referring to your Form 1040 for 1963 which carries a quotation from my late beloved brother Robert H. Jackson, for he was, as you may know, a person to whom I felt closest of all my colleagues since I came to the Court.

It was a happy thought to quote what you did, because what Jackson wrote is not only deeply true but it is important that you bring it to the consciousness of the American people as you have done. I thought I knew every citation for all his felicitous observations, and he could hardly write without being felicitous, but I am stuck in trying to place the quotation you have used. I can only surmise that it may have been, naturally enough, from one of his tax opinions, which so often lighted up dreary subjects with wise observations, but I cannot place it and therefore I am troubling you to tell me what the source is.

I am very sorry that the affliction which befell me has barred me from seeing something of you.

With every good wish,

Very sincerely yours,

/s/ Felix Frankfurter

Caplin promptly supplied the answer:

March 4, 1964

Dear Mr. Justice Frankfurter:

It was very nice of you to write about this year’s Form 1040. I regret that we have not had an opportunity of late to get together, but I hope an occasion will arise in the near future.

The quotation used in the “Personal Letter to Taxpayers” came from United States v. Kahriger, 354 U.S. 22 (1953). Mr. Justice Jackson wrote a concurring opinion, and the specific quotation is contained on page 36.

As you may recall, the decision upheld a $50-a-year stamp tax on persons “engaged in the business of accepting wage[r]s.” You wrote a separate dissenting opinion.

I hope you are enjoying better health these days.

With warm regards,

Sincerely,

/s/ Mort Caplin

On this day when United States federal and state income tax returns are due to be filed, you can find on the IRS website another, perhaps less uplifting, piece of Justice Jackson’s tax law-related wisdom: "No other branch of the law touches human activities at so many points. It can never be made simple." (See www.irs.gov/irm/part4/irm_04-010-007.html#d0e40.)

Interestingly, that quotation, which comes from Justice Jackson’s opinion for the unanimous Supreme Court in United States v. Dobson, 320 U.S. 489, 494-95 (1943) is misleadingly incomplete. Jackson, who generally championed judicial deference to legislative and agency judgments, was specifically cautioning against federal judges making decisions that insert themselves into the work of the IRS and thus add to the complexity of tax law: “No other branch of the law touches human activities at so many points. It can never be made simple, but we can try to avoid making it needlessly complex.” (Emphasis added.)

Best wishes with your taxes and everything else,

John

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Link to the Jackson archives is here. To join the list, write Professor Barrett here.

DiCicco is now Principal Deputy Assistant Attorney General

2011-03-23T08:04:00.000-05:00

John DiCicco's time to serve as Assistant Attorney General ran out, so he was given a new, specially created title, in the absence of an Assistant Attorney General so that he could continue to run the Tax Divisoin. That title is Principal Deputy Assistant Attorney General. Main Justice has an article giving some of the details titled Manuever Allows Career Lawyer to Wield Power in Tax Division. (Note that you may have to create an account with Main Justice to read the article, but those interested in the Tax Division and DOJ generally will want to do that.) The article cites Tax Division Directive No. 139 as to authorities delegated during the period of the absence of an AAG. Finally, the article notes the Administration claim that the appointment of an AAG is in the works.

Thomas Foye Death

2011-03-01T16:59:00.002-06:00

I was notified that Thomas Foye died on February 1, 2011. The link to his obituary is here. The following is the excerpt from the obituary about his Tax Division service.

Upon graduation Tom spent three years as a trial attorney for the U.S. Department of Justice Tax Division. Tom tried civil tax cases all over the country on a variety of issues, winning more cases than he lost while gaining the respect of his adversaries for his keen abilities as a tax lawyer and for his sense of fairness.

Cynthia Holcomb Hall Death

2011-03-01T14:33:00.001-06:00

Pat Whaley sent an email today advising:

I am sorry to have to advise you that Judge Cynthia Holcomb Hall died this last Saturday at her home in Pasadena California. While she has been battling cancer and other aliments for the last few years, she remained an active member of the Ninth Circuit. I understand that the Ninth Circuit will be issuing an obituary in the next few days. Pat Whaley

I will post further information as I get it.

Addendum 3/2/11: The Los Angeles Times obituary article is here. The Ninth Circuit posting is here. Wikipedia entry is here.

Death of Andy Baum, Mike Baum's Son

2010-12-18T07:53:00.001-06:00

Mike Baum's son recently died. I enclose a link to the Washington Post obituary and a link to it below.

Andrew S. Baum

Died suddenly on November 22, 2010 at his home in Keller, TX. Son of the late Myron C. Baum. He is survived by his mother, Beatrice "Bea" of Kensington, MD; his wife, Carrie; son, Jesse; daughter Callie and granddaughter, Kaylee. A pioneer in the field of Health Psychology, at the time of his death he was a Jenkins Garrett Professor of Psychology at the University of Texas at Arlington. Those who are interested may contribute to the Dr. Andy Baum Memorial Fund at the University of Texas at Arlington, Box 19047 Arlington, TX 76019. A Memorial service was previously held on December 6 at the University of Texas at Arlington.

http://www.legacy.com/obituaries/washingtonpost/obituary.aspx?n=andrew-s-baum&pid=147146919

The older alumni, of course, remember what a force Mike was in the Tax Division and many of us got to know Mike's family. Those wanting Bea's address should contact me by email (jack@tjtaxlaw.com) or by telephone (office 713-521-9977).

Also, those who remember Mike might like to view an earlier posting titled "Remembering Mike Baum, Tributes from Friends and Colleagues."

DOJ Tax Holiday Party 12/17/10 4-6pm

2010-12-03T08:51:00.000-06:00

DOJ TAX ALUMNI ARE CORDIALLY INVITED TO THE

TAX DIVISION HOLIDAY PARTY

DATE: FRIDAY, DECEMBER 17, 2010

TIME 4:00 TO 6:00 PM

PLACE: GREAT HALL

ROBERT F. KENNEDY MAIN JUSTICE BUILDING*

* THE 10th STREET AND CONSTITUTION AVENUE ENTRANCE WILL BE OPEN FOR GUESTS OF THE RSVP LIST FROM 3:35 TO 4:45 PM.

COST: $25

PLEASE BRING YOUR PAYMENT TO THE PARTY
(CASH, OR CHECK PAYABLE TO "THE TAX DIVISION FUND")

RSVP: BY FRIDAY, DECEMBER 10, 2010

Alumni wishing to attend need to RSVP to DOJ Tax (send email to Noreene.c.stehlik@usdoj.gov); their names will be put on the guest list and they can enter the building at the entrance noted above. Alumni will pay at the door.

Dewey O'Brien's Book of Memories with Anecdotes from Tax Division

2010-11-22T08:15:00.000-06:00

James Dewey O’Brien (DOJ Tax Alum) has written a memoir titled “An American Experience: The First Ninety Three Years” in which Dewey describes events of his life both inside and outside DOJ Tax. The description of the book and ordering information is here: http://mysite.verizon.net/vze12w6u8/. Focusing on DOJ Tax specifically, Dewey provides wonderful anecdotes of his experiences during six presidential administrations, including the following summary with more details in the book:

Much of my work was on special assignments: (1) to a task force investigating corruption in the IRS (I recused myself from the Tax Division part of that in which the former Div. head, Caudle, was convicted, although I never knew him) I did participate in the prosecution of former IRS commissioner Joseph D. Nunan. Later, I was sent to Little Rock during those troubled times to conduct a grand jury investigation (got good reception). Similar assignment by Byron White in Oxford, MS. Member for a time of the so-called Hoffa Group with successful prosecution of Benjamin Cohen of SDFL. My most interesting case was U.S. v. Jurzykowski et al. The Tax Division was about to decline prosecution as it was thought that evidence could not be obtained from behind the Iron Curtain. This case took me to Brazil for depositions twice and I did get evidence from Poland in admissible form.

Tax Division Honorees at Attorney General's Award Ceremony

2010-10-29T08:39:00.000-05:00

Main Justice has posted the Attorney General's Awards here (see also here). The Tax Division recipients are:

Karen Hamilton, Tax Civil Nothern

The Attorney General’s Award for Excellence in Administrative Support recognizes outstanding performance in administrative or managerial support by an administrative employee or secretary. Karen Hamilton, Data Management Specialist for the Tax Division Civil Trial Section in the Northern Region

Grover Hart, III, Tax Civil Southwestern

Another John Marshall Award for Participation in Litigation is awarded to an attorney from the Department of Justice Tax Division for his outstanding work as lead counsel for the government in AT&T Inc. v. United States. Grover Hartt III, Senior Level Trial Attorney for the Civil Trial Section of the Southwestern Region, assembled and guided the government’s excellent trial team, developed its litigating strategy, oversaw an exceptionally complex and demanding discovery process—conducting crucial portions of it himself—and authored the briefs that resolved the case in the government’s favor.

Judith Hagley, Tax - Appellate

The John Marshall Award for the Handling of Appeals is presented to Judith A. Hagley, Attorney for the Appellate Section of the Tax Division. Hagley is honored for her exceptional skill and success in briefing and arguing the most influential and high-profile tax shelter cases to reach the Appellate Section. Her personal accomplishments in handling this sensitive, difficult, and complex litigation have laid the groundwork for success in the Tax Division and the IRS.

DOJ Tax AAG Nomination Withdrawn

2010-09-15T09:17:00.000-05:00

The Obama administration will not renominate Mary L. Smith.to be AAG for the Tax Division.

See the Main Justice article here and the Tax Prof Blog article here.

Russell Davis Memory of DOJ Tax and Mike Baum and Stan Krysa and others

2010-09-06T08:42:00.000-05:00

I received an email from Russell Davis (DOJ Tax 1963-1968) updating his contact information. Russell made the following comment which he gave me permission to put on the blog.

It was the best 5 years of my professional career. Working under Mike Baum was incredible as was with Stan Krysa. Bureaucracy was minimized and subordinated to a standard of excellence in pursing a just result in court. The attorneys were some of the brightest around and many lifetime relationships were formed.

JAT Note: I encourage anyone with memories about their time at DOJ Tax, their colleagues and the quality of the experience to let me know and I will post thenm (within bounds of propriety of course). Memories such as Russell's and good anecdotes would be particularly enjoyable to many of the Alumni. Thanks, Russell.

Bill Holmes Death

2010-09-01T10:43:00.000-05:00

From the Washington Post on 9/1/10:

HOLMES WILLIAM DAVIS McCALIP HOLMES "Bill" (Age 73) Died Wednesday, August 25, 2010, while vacationing in Pennsylvania. Born August 7, 1937, in Yazoo City, Mississippi, he was the son of the late Vernon Charles Holmes and Mildred Louise Holmes. He is survived by his companion, Ms. Carolyn Pyles, of Florence, Mississippi; his cousins, Donna Eberwine-Villagran de Leon and her husband Ambassador Francisco Villagran de Leon of Washington, DC and Mimi Jones Gray and her husband Joseph Robert Gray of Clarksdale, Mississippi and their families. He is lovingly remembered by numerous nieces, nephews, cousins, and friends. A graduate of the University of Mississippi Law School, Bill Holmes was an attorney with the United States Department of Justice for more than 35 years. After retiring in 2003, he brought his experience as a tax attorney to his new career with Arlington Realty. Bill Holmes was formerly a member of the JAG Corps in the United States Army and United States Army Reserves and long-time member of the Calvary United Methodist church. A service celebrating his life will be held at Calvary United Methodist Church in Arlington on September 1, 2010 at 10:30 a.m. Reception will follow at Army Navy Country Club.

Senate Sends DOJ Tax AAG Nominee's Name Back to President.

2010-08-07T08:29:00.000-05:00

See the Main Justice article here.

Rumors that Downing May Leave DOJ Tax for More Gainful Employment

2010-07-14T13:46:00.000-05:00

Kevin Downing who made such headlines in the KPMG tax shelter criminal case and in the offshore account initiative may be seeking more gainful employment. See this WSJ Article - Evan Perez, Prosecutor in UBS Case May Depart (6/24/10).

Jason Green Death

2010-07-09T07:22:00.000-05:00

I have just been advised that Jason Green died on May 2, 2010. He is survived by his wife Elaine and daughters Mara and Mia. Here is a link to the obituary.

Death of Max Higgins Lauten

2010-06-01T18:43:00.000-05:00

The Baltimore Sun reports here on the death of Max Higgins Lauten. The obituary is a good read, both for those who knew and did not know him. Relevant to DOJ Tax, it says:

Mr. Lauten began his legal career in 1976 when he joined the U.S. Department of Justice, where he litigated civil tax cases and was awarded its Outstanding Attorney Award in 1980.

Main Justice Article on Ex-DOJ Official Urging Action on Smith DOJ Tax AAG Nomination

2010-05-27T13:17:00.000-05:00

Main Justice has this article: Ex-DOJ Official Urges Vote On Tax Division Nominee.

Tom Sykes Joins Greenberg Traurig Chicago Office

2010-05-21T12:41:00.000-05:00

See this press release. His new bio with contact information is here.

Update on Confirmation for DOJ Tax AAG Nominee

2010-05-07T22:13:00.001-05:00

Main Justice has posted this May 6 article on the nomination of Mary L. Smith as AAG Tax: Opposition To DOJ Tax Division Nominee Continues

Update on Confirmation for DOJ Tax AAG Nominee

2010-05-05T13:00:00.000-05:00

From the Chicago Tribune:

Waiting for confirmation

President Barack Obama has 90 nominees awaiting Senate confirmation, and Chicagoan Mary Smith has been waiting the longest of them all, according to White House data.

About 380 days ago, Obama nominated Smith, 47, a Clinton White House lawyer and a former partner with Schoeman, Updike & Kaufman in Chicago, to lead the attorney general's tax division. After Republicans sent the appointment back to the president, citing Smith's lack of tax-law experience, Obama nominated her again.

According to a congressional aide who declined to be named, Minority Leader Mitch McConnell is blocking votes on any nominee opposed by all Republicans in committee, a category that applies to Smith. But the aide predicted Smith would eventually be confirmed in a deal packaging one or two Republican nominees for bipartisan boards with three or four Democratic nominees.

Smith has spent most of her career alternating between practicing law and working on political campaigns, having served as a lawyer in the Department of Justice's civil division; an aide on four presidential campaigns; senior counsel for Tyco International; and a member of Obama's transition team, where she reviewed the division she has been nominated to lead.

"The confirmation process, I think, is broken," said Abner Mikva, a retired federal judge and one of several Chicagoans who wrote Congress endorsing Smith. "I know this sounds partisan, but the Republicans are being ridiculous. She's very qualified. They ought to get out of the way."

In February, Smith joined the Department of Justice, anyway, as senior counsel to the assistant attorney general in charge of the civil division.

Michel Nicrosi Running for Attorney General of Alabama

2010-03-22T17:59:00.000-05:00

DOJ Tax Alum Michel Nicrosi is running for Attorney General for the state of Alabama. Her information is at her campaign blog here.

Schumacher Appointed Director of Graduate Tax Program at U. Washington

2010-03-11T10:26:00.000-06:00

The Tax Prof Blog reports here that Scott Schumacher (right), Associate Professor of Law and Director of the Federal Tax Clinic at the University of Washington, has been named Director of the Graduate Tax Program, effective July 1, 2010.

Pietruszkiewicz Among Finalists for Law Deanship

2010-03-11T10:23:00.000-06:00

The Tax Prof Blog reports here that Christopher M. Pietruszkiewicz (Vice Chancellor for Business and Financial Affairs and J.Y. Sanders Professor of Law, LSU) is among the finalists for law dean at the Walter F. George School of Law, Mercer University.

Patrick Stokes Promoted to Deputy Chief of Criminal Division's Fraud Section

2010-03-10T11:30:00.000-06:00

See the Main Justice Article here.

Karen Powell Candidacy for Montana State Judgeship

2010-03-04T11:33:00.000-06:00

This Helena, Montana article reports that Karen Powell, a DOJ Tax alum, has thrown her hat in the ring for a state judgeship.

DOJ Tax Budget Request

2010-02-11T11:43:00.001-06:00

DOJ Tax has posted its budget request here.

Mary Smith On Hold in the Civil Division Awaiting Senate Action

2010-02-07T13:25:00.000-06:00

Main Justice reports here that Mary Smiht, the AAG Tax appointee, is waiting out the games / angst of the Republicans as Senior Counsel to Assistant Attorney General in the Civil Division.

Senate Judiciary Committee Clears Smith for AAG Tax

2010-02-04T11:29:00.000-06:00

See this article from Main Justice.

President Obama to Renominate Mary Smith for DOJ Tax AAG

2010-01-08T11:31:00.000-06:00

See this Main Justice posting.

DOJ Tax Alumni on Wikipedia

2009-12-30T12:13:00.001-06:00

Smith's Nomination to Head DOJ Tax is Returned to White House

2009-12-25T12:19:00.000-06:00

See this article in Main Justice.

Politics as Usual - Stalled Nominations, Including Nominee Smith for AAG Tax.

2009-12-16T12:41:00.002-06:00

Main Justice has an article on Leahy's criticism of Republicans for stalling nominations. See here.

Robert E. Cahill, Sr. Death

2009-12-15T11:51:00.001-06:00

The Baltimore Sun reports today on the death of Robert E. Cahill, Sr., who worked in the Tax Division as Senior Trial Attorney fromf 1959 to 1961. The obituary is here.

DOJ Honors Tax Division Attorneys

2009-12-07T11:30:00.001-06:00

Karen Kelly and Steven D. Grimberg of the Tax Division have been honored at the Executive Office for U.S. Attorneys Director’s Awards Ceremony. (See the article in Main Justice.) Their citations are:

Karen E. Kelly (Tax Division) for her extraordinary dedication and skill in investigating and prosecuting the largest personal income tax evasion case brought in the United States. In United States v. Anderson, Walter Anderson masterminded an elaborate scheme involving several foreign corporations to conceal approximately $450 million in earnings from business ventures and to evade payment of more than $200 million in federal income taxes and District of Columbia use taxes. Anderson pleaded guilty to two counts of federal tax evasion and one count of defrauding the District of Columbia and was sentenced to nine years of imprisonment and ordered to pay restitution. Because of Ms. Kelly’s and AUSA Susan Menzer’s exemplary work and unshakeable determination in this difficult and complex case, justice triumphed and a strong message was sent that federal prosecutors will work tirelessly to unravel even the most complicated tax evasion schemes.

Aleyda Borges-Tognozzi, Juliet Falcon, Wilfredo Fernandez, and Alison W. Lehr (Southern District of Florida); Steven D. Grimberg (Tax Division); and Isabel C. Fleitas-Gruba, Joseph Lozowicki, Alfonso J. Herrera, William Rondon, and Donnell Young (Internal Revenue Service-Criminal Investigation Division) for the investigation, prosecution, and conviction of the owner and principals of a check cashing store that laundered more than $132 million and put an end to one of the most prolific money laundering operations in South Florida’s history. From August 2005 to January 2008, law enforcement agents unraveled a scheme where Florida construction companies and subcontractors cashed checks in anonymity, in exchange for a commission based on the face value of the check. The defendants, the owners and principals of La Bamba Check Cashing, recruited customers, mostly local construction companies and subcontractors, who avoided paying Social Security and other taxes by cashing checks at La Bamba through shell companies that the defendants owned or controlled. On behalf of their customers, the defendants filed false Currency Transaction Reports and for this service, La Bamba, its owner, and others earned millions of dollars in fees. The three and a half month trial resulted in convictions the corporate defendant, La Bamba and its owner who was sentenced to 18 years in prison. Forfeiture proceeding resulted in an $11 million settlement.

Bruce Johnson Named as Chair of Utah Tax Commission

2009-12-07T11:23:00.001-06:00

See this link.

Attorney Positions at DOJ Tax

2009-12-07T06:46:00.003-06:00

DOJ Tax has announced the following available positions:

Civil Tax Attorneys

Criminal Tax Attorneys

Both announcements state cutoff dates in early January.

DOJ Tax Holiday Party 12/18/09

2009-12-01T17:16:00.003-06:00

I attach a notice / invitation here. The key information is:

When? Friday, December 18, 2009 from 3:30-6:00 P.M.

Where? Great Hall, Robert F. Kennedy Main Justice Building.
Note: The Attorney General’s Entrance at 10th and Constitution will be open for non-DOJ guests from 3:15 and 4:15 P.M.

RSVP? Guests ($25)
Call Tax Division Office of Training
(202)514-6722

Make checks out to “Tax Division Fund” and send to:
Department of Justice, Tax Division
Office of Training - JCB 6205
555 4th Street, NW
Washington, DC 20001
-or-
Department of Justice, Tax Division
Kari Larson - RFK 4612
950 Pennsylvania Avenue, NW
Washington, DC 20001

Join the fun at the Tax Division’s 2009 Holiday Party!

Senator Durbin Urges Favorable Action on Smith AAG Tax Nomination

2009-11-24T11:21:00.004-06:00

Main Justice has article titled "Durbin Calls for Action on Tax Division Nominee" with Durbin's statement in full. The article is here.

Update on Mary Smith nomination for AAG Tax

2009-11-04T07:50:00.004-06:00

Main Justice has a report here this morning titled "American Indian Leaders Question Delays On Tax Nominee."

The American indian constituency is circling the wagons (is that the right metaphor?) for Mary Smith, whose nomination as AAG Tax has been pending for some time now. The article is a nice piece setting forth the concerns. The article also quotes Tax Division alums Nathan Hochman (former AAG) and Carr Ferguson (former AAG chief and, long before that, real line attorney at DOJ Tax). (Note that Main Justice apparently picked up the wrong picture of Carr; the picture in the article as of my reading at 8:00 this morning is of Ronald Jensen of Pace University Law School; for a real picture of Carr along with a great article on him, see here.)

For the previous blogs on Mary Smith, see here.

Dana Boente Named First Assistant AUSA in EDVA

2009-11-03T18:47:00.003-06:00

Dana Boente, formerly DAAG Tax and Acting USA for EDVA, has been appointed First Assistant AUSA in EDVA. For the Main Justice Article, see here.

Tax Recipients at DOJ AG Awards Ceremony

2009-10-21T12:19:00.003-05:00

This item is from a PR Newswire here. I have cut and paste the items relevant to DOJ Tax:

Attorney General Eric Holder recognizes 247 department employees for their distinguished public service today at the 57th Annual Attorney General Awards Ceremony. Thirty-nine other individuals outside of the department are also honored for their work. Held at DAR Constitution Hall, this annual ceremony recognizes both department employees and others for their dedication to carrying out the Department of Justice's mission.

The John Marshall Award for Trial of Litigation is also presented to the team that litigated AWG Leasing Trust v. United States, the first case to go to trial involving the abusive sale in/lease out tax shelter. Recipients include, from the Department of Justice's Tax Division, Civil Trial Section, Southern Region Assistant Chief Angelo A. Frattarelli; from the Northern Region, Trial Attorneys Robert Kovacev, Matthew Von Schuch and Karen Smith.

Another John Marshall Award for Participation in Litigation is awarded to, from the Department of Justice Tax Division, Office of the Assistant Attorney General Kevin M. Downing, Senior Level Trial Attorney; Michael P. Ben'Ary, Trial Attorney, Northern Criminal Enforcement Section; Frank P. Cihlar, Trial Attorney, Criminal Appeals and Tax Enforcement Policy Section; and from the U.S. Attorney's Office for the Southern District of Florida, Jeffrey A. Neiman, Assistant U.S. Attorney. This team is recognized for their outstanding work in negotiating the deferred prosecution agreement with UBS, the largest bank in Switzerland and one of the largest worldwide.
UPDATE: For the Main Justice web page on this see here.

Shelly L. Goldklang Named Special Counsel at Cadwalader

2009-09-02T11:33:00.003-05:00

Cadwalader, Wickersham & Taft, LLP announced here the promotion of some attorneys to Special Counsel. Included is Shelly L. Goldklang a DOJ Tax alum. The following is the portion of the release related to Shelly.

Shelly L. Goldklang is a member of the Business Fraud and Complex Litigation Group who advises clients on a wide variety of white collar criminal and regulatory matters, including issues involving the Foreign Corrupt Practices Act, money laundering, and criminal tax. Prior to joining Cadwalader, Ms. Goldklang was a federal prosecutor with the United States Department of Justice`s Tax Division, Criminal Enforcement Section, where she also spent six months detailed to the United States Attorney`s Office for the District of Columbia. Resident in the Washington, D.C. office, Ms. Goldklang received her undergraduate degree, cum laude, from the University of Pennsylvania, and her J.D., magna cum laude, from the University of Miami School of Law.

Mary Smith AAG Confirmation Documents

2009-06-22T13:09:00.007-05:00

The documents related to Mary Smith's confirmation as AAG may be accessed here. Included is the webcast of the hearing considering Gerard Lynch for a spot of the Second Circuit Court of Appeals and Ms. Smith for DOJ Tax AAG. The questions to and answers of the nominees are interspersed, so readers wishing to focus on only one nominee will just have to fast forward to the pertinent sections.

DOJ Tax AAG Designate Smith gets Senate Judiciay Committee Approval

2009-06-14T17:50:00.006-05:00

The Legal Times has an article on the approval of Ms. Smith here. The approval was on party lines. The Republicans stated complaint was her lack of relevant experience.

I previously blogged Ms. Smith's nomination here.

The article also reports the committee's approval of U.S. District Judge (SDNY) Gerard Lynch for the Second Circuit Court of Appeals. This nomination was approved on voice vote without dissent.

Thanks to the Tax Prof Blog here from which I picked up this item.

AAG Robert Jackson Speech on Republicans, Intelligence & Practicality

2009-05-02T17:34:00.004-05:00

Yesterday, my DOJ Tax Division automatic Google search served up a reference to a remarkable speech in 1936 by then DOJ Tax AAG Robert Jackson (of later Supreme Court fame). The reference was to a publication by Professor John Q. Barrett who is writing a biography about Jackson and sends periodic emails on Jackson topics. (His lists of Jackson postings may be viewed here, where a pdf of this speech can be downloaded.)

The item that my Google search captured caught my attention because it was a speech made while Jackson was AAG. I asked Professor Barrett for permission to put it on this blog and he graciously gave permission, which I acknowledge thankfully. Professor Barrett further invited readers of this blog to review his Jackson documents at the link above and join his list. Professor Barrett's introduction to the speech and the speech are:

Jackson on Republicans, Intelligence & Practicality
(December 1936)
John Q. Barrett*
Copyright © 2009 by John Q. Barrett.
All rights reserved.

On Wednesday evening, December 2, 1936, more than 400 people attended a Democratic Party victory dinner and celebration at the Hotel Jamestown in Jamestown, New York. The guest of honor was Robert H. Jackson, a former Jamestown resident, lawyer and leading Democrat who was serving under President Franklin D. Roosevelt in the United States Department of Justice as Assistant Attorney General heading the Tax Division. At the time, press reports from Washington indicated that the newly-reelected President Roosevelt was about to appoint Attorney General Homer S. Cummings to a new position, and that Jackson was the leading candidate to succeed Cummings. (As events developed, Cummings continued as Attorney General for almost two more years. His successor was, for a year, Frank Murphy. In 1940, Jackson succeeded Murphy as Attorney General.)

At the Jamestown dinner, following musical entertainment and various addresses, including a principal speech by Francis M. Shea, the young Dean of the University of Buffalo School of Law, Jackson delivered these timely—then, and now—remarks:

My friends and neighbors are generous as well as gracious in singling me out for honors tonight. Many of you could not be expected to enthuse over the political aspects of this occasion and your interest is deeply appreciated. Others are celebrating the event by which the Democratic Party became a majority party not only in state and nation but in this city as well. I share your joy at that achievement. It is a delight to have Dean Shea come to Jamestown for any reason and I feel honored that he should come now.

While I enjoy getting credit for achievements, whether earned or not, I must disclaim all except a very modest share in the victory. It was too general and too sweeping to be attributable to personal efforts. It was a result of a great many contributions.

The local party organization remained loyal from top to bottom. Organized labor gave the most effective demonstration of its strength and solidarity in local history. Our Swedish citizenry were not afraid of the cry of communism and ruin, for they knew that the efforts of the Roosevelt administration were already achievements in their native land. The Italian people have developed a fine group of young professional men who saw in the Democratic policy a fulfillment of the hopes of a people who came here seeking opportunity and security. So many groups broke with their old tradition and they are entitled to the credit for the result.

I am not so confident that the Republican Party is dead. Some sixteen million voters who remained loyal even this year is a very respectable political beginning, if properly led, and if it can make up its mind what its principles are to be. It is terribly handicapped in leadership. Its old leaders are discredited and its future leaders are unknown. They have few governorships, senatorships, or even large mayoralties in which to learn leadership and to develop public standing. Moreover the leadership problem is complicated by the tendency of the seaboard states to want one kind of leadership and the interior another. So the Republican Party is in a bad way. But it is not dead. Democratic blundering might give it life again.

The fact is that the election leaves us with a tremendous responsibility. It is no time for delusions of grandeur nor for animosities, pettiness or partisanship.

Our danger is not from opposition so much as from the lack of it. Our victory may be too devastating to be wholesome. It is a temptation to be reckless, an invitation of factions. We have been given a lot of rope and it will take some self restraint to keep from hanging ourselves, by the excesses and arrogances which too often follow oversized majorities.

There is another danger. We must not forget our responsibilities to those who elected us, just because those who were lately so bitter are now outdoing themselves in proffers for good fellowship. This campaign was no tea party—it had a definite meaning. The cat cannot be put in care of the canary just because it is now purring. Visible opposition is gone but do not believe that invisible underground work has ceased by those whose motto is “Time Marches—Backwards.”

In the president [FDR] and the governor [Herbert H. Lehman] and in our local appeals we offered a fighting faith in real democracy, in economic freedom as well as legal freedom for the working masses. We denied that the injustice and disadvantage under which many people work must be accepted and worshipped as the American way. We believe the soul killing processes of industry and the cruelties of economic life are capable of improvement. We challenged the doctrine that God stopped His great clock in 1789 when our Constitution was framed and that He placed on the Supreme Court a duty of seeing that nothing ever moves again.

In this local campaign, we carried our cause directly to the people who cast the votes. We dealt with no broker. We wasted no time trying to reach workers through their employers. We had no middlemen. Let that be our method always. When we go to the people we educate them to understand us, but far more important they educate us to understand them.

Let us never forget that political campaigns in the large sense are not materialistic. They are of the spirit. Those who came with us cared nothing for our organization, our patronage or our narrower partisanship, and they overlooked our many mistakes. Their response was to ideas and ideals.

It is the salvation of democracy that both sides learn wisdom from a campaign. Although the campaign often seems so unintelligent, it is also characteristic that after the heat of the campaign both sides welcome cooler thought and are glad the bitterness is over with. There is evidence already that conservatives have become more aware of the need of concession, the liberalism more aware of the need of being practical. Only if conservatism is intelligent and liberalism practical can the struggle between the two be solved by the ballot.

So whether we were among the victors or the vanquished, we share together the exciting adventure of free government, with its process of claim and counterclaim, of progress by compromise, of trial and error. Slowly but surely we move to greater economic security, to a more humane and just and equal order of society.

From the bottom of my heart I thank you all for its demonstration of confidence and friendship. It gives courage in whatever little part I may play to remember your trust in me and to keep the faith.

Former AAG Hochman joins Bingham McCutcheon

2009-05-01T12:08:00.002-05:00

The Tax Prof Blog reports here that Nathan Hochman will join Bingham McCutchen's Santa Monica, Calif., office on May 1 (today). The Bingham McCutcheon press release is here.

Mary L. Smith, AAG DOJ Tax Designee

2009-04-08T15:35:00.004-05:00

According to a White House Press Release on 4/8/2009. the President announced his intent to nominate Mary L. Smith Assistant Attorney General, Tax Division. The portion of the press release related to Ms. Smith is:

Mary L. Smith currently is a Partner at Schoeman, Updike, Kaufman & Scharf LLP, a women-owned firm. Smith specializes in complex litigation, regulatory practice, and government investigations. Earlier in her career, she served as Senior Litigation Counsel at Tyco International (US) Inc. where she managed the securities class action multi-district litigation – one of the largest cases pending in the country. While at Tyco, Smith interacted with the tax department on a range of issues including employee benefits and more strategic issues involving litigation and the company’s corporate reorganization. Prior to Tyco, she was an attorney at Skadden, Arps, Slate, Meagher & Flom LLP in Washington, D.C. Prior to her time at Skadden, Smith served in the Clinton White House as Associate Counsel to the President and Associate Director of Policy Planning where she was responsible for a number of policy areas including domestic violence, tax issues, equal pay, Internet gambling, Native American issues, and civil rights issues. She was the highest-ranking Native American in the White House during the Clinton Administration. From 1994-96, Smith served as a trial attorney for the United States Department of Justice Civil Division. Smith graduated from the University of Chicago School of Law, cum laude, where she was a member of the Law Review. Smith clerked for the Hon. R. Lanier Anderson III of the United States Court of Appeals for the Eleventh Circuit. She received a B.S., magna cum laude, from Loyola University of Chicago. Smith is a member of the American Bar Association’s Commission on Women in the Profession and a member of the Board of Managers for the Chicago Bar Association.

Jonathan Forman Selected IRS Scholar-in-Residence for 2009-2010

2009-04-08T14:04:00.001-05:00

Pursuant to IR-2009-38 (April 7, 2009), Jonathan Forman has been selected to be the IRS Scholar-in-Residence for 2009-2010. Jonathan served in the Northern Civil Trial Section from 1979-1983. The Complete release is:

IR-2009-38, April 7, 2009

WASHINGTON –– Internal Revenue Service Acting Chief Counsel Clarissa C. Potter has selected Jonathan Forman as the 2009-2010 Professor in Residence. The IRS Professor in Residence reports directly to the Chief Counsel and provides advice and assistance on a wide array of legal issues within the scope of his or her expertise.

"We are delighted to have Professor Forman join us this fall to share his ideas and experience with our attorneys,” said Potter. “His expertise in many areas, including pension plans and employee benefits, will be extremely beneficial to the office.”

The current professor in residence David Hasen’s term will conclude on July 27, 2009. Forman will serve a nine-month term starting Sept. 1.

Forman since 1985 has been a professor at the University of Oklahoma College of Law where he currently holds the Alfred P. Murrah Professorship. He is vice chair of the Oklahoma Public Employees Retirement System (OPERS). From 2001-2003, he served as a member of the Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities (ACT).

Forman has written extensively about employee benefits, the federal budget and the earned income tax credit, including over 250 publications, such as Making America Work (Urban Institute Press 2006).

Prior to joining the Oklahoma faculty, Forman clerked for Judge Robert J. Yock at the U.S. Court of Claims in Washington. He has been a trial attorney in the U.S. Department of Justice Tax Division and served as tax counsel to Sen. Daniel Patrick Moynihan. Forman holds a J.D. from the University of Michigan, an M.A. in economics from the George Washington University, an M.A. in psychology from the University of Iowa, and a B.A. from Northwestern University.

The IRS Chief Counsel’s Professor in Residence program provides some of the nation’s top legal academicians the opportunity to contribute to the development of legal tax policy and administration.

Payson Peabody joins Dykema Gossett PLLC

2009-03-16T07:31:00.002-05:00

From Washington Times Movers & Shakers:

Payson Peabody joined national law firm Dykema Gossett PLLC's Washington office. Mr. Payson previously served as tax counsel to Sen. Jim Bunning, Kentucky Republican. He also served as counsel to the assistant attorney general in the Tax Division of the U.S. Department of Justice and as tax counsel at the House Ways & Means Committee.

Carlin Named as Deputy Chief of Staff and Counselor to FBI Director

2009-02-12T07:40:00.003-06:00

John P. Carlin has become Deputy Chief of Staff and Counselor to FBI Director Mueller. The announcement may be viewed here. The announcement notes: "Mr. Carlin joined DOJ through the Attorney General’s Program in 1999, first prosecuting criminal cases in the Tax Division before transferring to the U.S. Attorney’s Office in 2001."

Schumacher Article on Tax Statute Interpretation

2009-02-08T21:21:00.004-06:00

The Tax Prof Blog reports that alumnus Scott Schumacher has published the following article: MacNiven v. Westmoreland and Tax Advice: Using "Purposive Textualism" to Deal With Tax Shelters and Promote Legitimate Tax Advice, 92 Marq. L. Rev. 33 (2008). The article may be reviewed here. Scott is an assistant professor of law at the University of Washington School of Law.

Schumacher & Townsend Co-Author Book on Tax Crimes

2009-01-27T14:11:00.005-06:00

Alumni Scott Schumacher and Jack Townsend have recently co-authored (with Larry Campagna and Steve Johnson) a book, Tax Crimes, in the LexisNexis Graduate Tax Series.

W's DOJ Promo Piece - Tax Division Excerpts

2009-01-26T18:40:00.009-06:00

George W. Bush DOJ Promo Piece re George W. Bush Years 2001-2009 (the Tax Division Portion)

Position Available: Senior Tax Mergers & Acquisition Advisor

2009-01-26T15:04:00.002-06:00

Senior Tax Mergers & Acquisition Advisor (Attorney)

Job descriptionTax attorney who will participate from a tax perspective in the negotiation, tax planning and integration for an acquiring company. Duties will include the minimizing for the tax cost of integration, participate in due diligence work, calculation of the Sec 382 NOL limitation. Also, determine the purchase price accounting implications of all of the tax costs. Candidate must be capable of succeeding the current director

Required
• Bachelor's Degree
• At least 2 years experience in M and A Tax Experience
• At least 5 years experience in International Tax
• Readiness to travel up to 10%; travelling 1 day a week
• English: Fluent Preferred
• Law

Location
• Armonk, NY

Contact: Alden Powell [mppowell@us.ibm.com]

NPR Article (with Pictures) on DOJ's Murals

2009-01-05T15:53:00.003-06:00

On 1/5/2009, NPR had a presentation on the DOJ Murals. The title of the article is "Murals Depict Law and Justice."

The NPR article (with a link to audio) is at: http://www.npr.org/templates/story/story.php?storyId=98783331

The slide show of pictures of the murals is at: http://www.npr.org/multimedia/2008/12/murals/index.html

Enjoy!

DOJ Tax 75th Anniversary Party 1/7/09

2008-12-27T19:27:00.004-06:00

DOJ Tax Division 75th Anniversary Party

Date: 1/7/2009

Time: 2:00pm AAG Kevin J. O'Connor delivers the Inaugural Robert H. Jackson Keynote Address

3:00pm Reception

Place: Great Hall, Main Justice (RFK)

R.S.V.P. to Jacqueline Jenkins at (202) 514-2901 or jacqueline.d.jenkins@usdoj.gov.

Checks: $25 made payable to "Tax Division Fund" and mailed to Department of Justice, Tax Division, Room 4141, 950 Pennsylvania Avenue, NW, Washington, DC 20530.

Provide: Date of Birth and Social Security Number for clearance.

Harlow Huckabee Death - 12/15/2008

2008-12-26T09:46:00.000-06:00

The Washington Post reports that Harlow Huckabee, a DOJ Tax CES Alumnus, died on December 15, 2008. The WaPo Obituary is quite a good read. I have cut and pasted it below the URL.

http://www.washingtonpost.com/wp-dyn/content/article/2008/12/24/AR2008122402398.html

Obituaries Harlow Huckabee, 90; Justice Dept. Lawyer

Harlow M. Huckabee was a lawyer for the Justice Department's Tax Division and the IRS and became an expert on the insanity defense.
By Joe Holley
Washington Post Staff Writer
Thursday, December 25, 2008; Page B06

Harlow M. Huckabee, 90, a retired Justice Department lawyer who was involved in several high-profile cases and who became an expert on the insanity defense, died Dec. 15 of pneumonia at his home in Alexandria.

Mr. Huckabee worked with the Federal Housing Administration before joining the Justice Department in 1956 as a trial lawyer in the criminal section of the Tax Division. He was a lawyer with the Internal Revenue Service from 1963 to 1967 and then returned to the Justice Department, where he remained until his retirement in 1980.

Along with Justice Department lawyer Lawrence Bailey, he prosecuted Elmer F. "Bones" Remmer, once one of the San Francisco Bay area's flashiest and most successful gambling czars, on charges of tax evasion. Remmer, who operated a lodge at Lake Tahoe, was in the public eye for tangling with Hollywood's "it" girl, Clara Bow, who lost $13,900 at his blackjack tables and later stopped payment on her check.

The Justice Department won its case against Remmer in 1951, but the verdict was overturned on appeal. A 1958 conviction stuck.

In 1960, Mr. Huckabee -- along with then-U.S. Attorney Elliot L. Richardson -- participated in the mental competency hearing of Boston textile magnate Bernard Goldfine, who in the late 1950s admitted to having given Sherman Adams, chief of staff in the Eisenhower White House, a vicuña coat, an Oriental rug and other gifts, allegedly in exchange for help with government regulatory agencies.

Goldfine, who was defended by prominent Washington attorney Edward Bennett Williams, was convicted of tax evasion and served eight months in prison.

In the early 1970s, Mr. Huckabee prosecuted U.S. Rep. Cornelius E. Gallagher, a New Jersey Democrat who left Congress in 1973 after pleading guilty to tax evasion.

Harlan Maxwell Huckabee was born Jan. 22, 1918, in Wichita Falls, Tex. At age 16, in the midst of the Depression, he joined the Civilian Conservation Corps and was set to work clearing timber in Oregon's Rogue River National Forest. Afterward, he worked full time for a Boston life insurance company while finishing high school at night.

He enlisted in the Army in 1940 and served in the 2nd Armored Division. He participated in campaigns in North Africa, Sicily, Normandy, the Rhineland, the Ardennes and central Europe and was awarded the Bronze Star Medal.

He talked his way into Harvard after the war, convincing a dean that a high school dropout who got his diploma in night school could compete, because of his war experience, with the sons of the elite. He received his undergraduate degree from Harvard in three years.

Reentering the Army, he simultaneously attended Georgetown University law school, receiving his law degree in 1951. Assigned to the Army's Judge Advocate General Corps, he was stationed in Korea and Japan from 1952 to 1955.

He was lead defense counsel for Army Master Sgt. Maurice L. Schick, who was charged with murder in the 1953 strangulation of the 9-year-old daughter of an Army colonel serving in Zama, Japan. Mr. Huckabee relied on an insanity defense in the trial.

Schick was convicted and sentenced to death. Mr. Huckabee and his fellow defense attorneys appealed the conviction on grounds that their client was denied transportation and funds to be evaluated by psychiatrists in the United States. Although the appeals failed, Mr. Huckabee pressed President Dwight D. Eisenhower to commute the death sentence to life in prison. Eisenhower did so in 1960, with a proviso that Schick never be paroled.

The case led to Mr. Huckabee's career-long interest in the relationship between law and psychiatry. In retirement, he wrote two books and several law review articles on the topic and maintained a Web site, http://www.diminishedcapacity.com.

Mr. Huckabee's wife, Gloria C. Huckabee, died in 1997.

Survivors include three children, Bonney H. Sheahan and David C. Huckabee, both of Arlington County, and Stephen M. Huckabee of Culpeper; a brother; six grandchildren; and two great-grandchildren.