Former AAG Tax Nathan J. Hochman Elected Lost Angeles District Attorney (11/7/24)

Former Tax Assistant Attorney General Nathan J. Hochman, DOJ archive page here, was elected by a landslide for the position of Los Angeles District Attorney. See Evan Symon, Landslide: Hochman Defeats Gascon in LA County DA Race (California Globe 11/6/24), here.

 Congratulations!

Death of Leo M. McCormack 10/9/24 (10/20/24)

Leo M. McCormack died 10/9/24. His obituary is here. The obit discusses his Tax Division career: he “became a trial attorney in the tax division of the U.S. Department of Justice, litigating tax cases for the government.”

My database shows his service as follows:

Civil Trial Section, Trial Attorney, 1955-1959

Death of John "Jack" Tjaden 8/21/24 (9/25/24)

 Jack Tjaden died on 9/20/24. His obituary is here. The obituary recounts his DOJ Tax service as follows: “He worked for the Justice Department for seven years.” 

My database indicates that he served as Trial Attorney in Civil-Northern from 1973 to 1979. 

There was some overlap with my service (1969-1977), but I was in Refund 2 (Southern) and do not recall ever meeting him. He must have been a good guy, the obituary indicating that “He coached his sons in baseball, soccer, and basketball.”

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Death of John Murray 9/20/24 (9/24/24)

John Murray died on 9/20/24. His obituary is here. The obituary chronicles in summary his DOJ Tax career that is known to all of us but here it is:

He was a graduate of the University of Notre Dame, with honors, and its Law School, finishing second in his class. He received an appointment to become a trial attorney in the Tax Division of the United States Department of Justice. He litigated federal tax cases in United States District Courts throughout the country and argued appeals in federal Circuit Courts. He received promotions through his Justice Department career to his final rank of Deputy Assistant Attorney General. He also served as Acting Assistant Attorney General of the Tax Division for nearly a year. Among the many awards he received over his career were the Attorney General’s Award from Robert F. Kennedy and the Distinguished Executive Award presented to him by President Ronald Reagan in a White House ceremony.

I particularly like the following from the obituary:

Blessed with an infectious sense of humor, John loved associating with co-workers, neighbors, friends, and most especially his family. He particularly enjoyed his high school, college, and law school reunions, all of which he faithfully attended, and was a loyal Notre Dame sports fan. Along with his wife, he traveled extensively throughout the world, visiting all fifty states and many international destinations.

The obituary says also:

A Mass of Christian Burial will be held at 2:30pm on Thursday, September 26th at Good Shepherd Catholic Church, 8710 Mount Vernon Highway, Alexandria, Virginia 22309 (a link for the livestreaming is https://youtube.com/live/pAoFZ8KewRo?feature=share). A reception will follow at Mount Vernon Country Club. In lieu of flower donations may be made to Good Shepherd Housing at www.goodhousing,org. or Good Shepherd Housing & Family Services, P.O. Box 1266, Newington, VA 22122.

On a personal note, John was my boss in DOJ Tax Refund 2 in the mid-1970s. He was the best boss I ever had. He was a great mentor and leader. We had a small group of DOJ Tax Refund 2 Alumni who had occasional Zoom sessions for the last few years. He will be missed in that group as well.

Condolences particularly to his wife, Nell, his family, and all of his friends.

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Death of Pete Winstead 8/7/24 (8/9/24; 8/12/24)

Pete Winstead died on 8/7/24. See Austin American-Statesman post here. The article is recommended reading for Pete’s contributions to the legal and the broader community. The article discusses his DOJ Tax experience as follows:

As a young lawyer working for the Department of Justice's tax division in Washington, he was sent to Selma, Alabama, to monitor the civil rights march, an event that his law firm said shaped many of the principles he held dear. 

My records indicate that Pete was in Refund 2 (Southern) from 1965 to 1969.

Added 8/10/24 1:30pm: Dallas Morning News Report on his death, here.

Added 8/12/24 5:00pm: Law Firm obit, here, and Dignity obit here. The Dignity obit says:

A service in honor of Pete's life will take place on Monday, August 19, 2024, at The Four Seasons Hotel, 98 San Jacinto Blvd., Austin, Texas, from 4:00 PM to 6:00 PM, with the ceremony beginning at 5:00 PM.

* * * *

In lieu of flowers, donations can be made to The Pete Winstead Endowment for Student Scholars at the UT Austin Dell Medical School through http://give.utexas.edu/, or you may send a check to:

UT Austin Dell Medical School
Health Learning Building
1501 Red River Street
Austin, TX 78712
Attn: Development

You are also welcome to make a donation to the charity of your choice. 

Death of Ihor Kotlarchuk 6/15/24 (6/20/24)

Ihor O.E. Kotlarchuk died on 6/15/24. His obituary is here.

The obituary does not mention his Tax Division service, but my database indicates that he served DOJ Tax in the following sections and positions:

• CRIMINAL, TRIAL ATTORNEY , 1973 1978
• CIVIL – SOUTHERN, TRIAL ATTORNEY, 1978 1980

D.C. AG Schwalb (DOJ Tax Alum) Has Secured a Significant Monetary Recovery from a Wealthy Taxpayer Avoiding Tax by Trying to Avoid DC Residence (6/5/24)

 I previously reported that Bryan Schwalb, DOJ Tax Alum, had been elected and sworn in as D.C. Attorney General. See Brian Schwalb Sworn in as D.C. Attorney General (DOJ Tax Alumni Blog 1/5/23), here.

Schwalb has issued a press release titled “Attorney General Schwalb Secures $40 Million From Billionaire Michael Saylor in Tax Fraud Lawsuit,” here. The case was a tax case in which a wealthy individual and a related company created the appearance of non-D.C. residence to effect tax avoidance/evasion. The press release includes the following quote attributed to Schwalb:

“Michael Saylor and his company, MicroStrategy, defrauded the District and all of its residents for years. Indeed, Saylor openly bragged about his tax-evasion scheme, encouraging his friends to follow his example, and contending that anyone who paid taxes to the District was stupid. This precedent-setting settlement makes clear that no one in the District of Columbia, no matter how wealthy or powerful they may be, is above the law.”

Great work AG Schwalb!

Death of Richard J. Boyle 4/15/24 (6/5/24)

Richard Joseph Boyle passed away on 4/15/24. His obituary is here. The obituary says this about his DOJ Tax experience:

Moving to Washington, DC, Richard worked in the Tax Division of the U.S. Department of Justice under Attorney General, Robert F. Kennedy.

My database indicates that he served in the Claims Court section from 1964-1968.

Death of Joel Kay 5/17/24 (5/23/24)

Joel Kay passed away on 5/17/24. His obituary is from JHV Online is here. Regarding his DOJ service, the obituary says:

Joel began his professional career as a lawyer in 1963 when he worked in Washington, D.C. with the Tax Division of the U.S. Department of Justice.

From 1967 through 1969, Joel served as an assistant U.S. attorney in the Southern District of Texas. During this time, he also graduated with a Master of Laws degree in taxation from Georgetown University.

My database indicates that Joel served in the Tax Division General Litigation Section from 1963-1967.

Death of Cory Johnson 5/7/24 (5/10/24; 5/19/24)

Cory Johnson died May 7, 2024. His obituary is here.

From an email by David Hubbert:

All - I am saddened to share that yesterday we learned Cory Johnson, Senior Litigation Counsel, passed away unexpectedly. 

Cory joined the Tax Division from private practice and a state Attorney General’s office in 2005 and served as a trial attorney in the Court of Federal Claims. He became a Senior Litigation Counsel in 2010. Cory was a uniquely talented trial attorney and, in recognition of that skill and dedication, he received the Distinguished Senior Professional Presidential Rank Award in 2021, the only litigating attorney in DOJ to receive the honor that year. 

Anyone who worked with Cory, whether colleagues, opposing counsel or judges, learned he was a highly skilled and effective litigator. Over the years Cory successfully handled some of the Division’s most novel, complex, and high-profile cases. At the time of his death Cory had just finished trial in Exxon and was preparing for a jury trial in a conservation easement case to begin next week. Those who worked on a trial team led by Cory received a master class thanks to his guidance, example, and notable leadership. He was a friend and mentor to many in the Division, and Cory could always be counted on to give his honest counsel, sometimes with a bit of sly humor.  

These few words only begin to capture all that Cory achieved and contributed to the Tax Division. We are all better for having counted Cory as our friend and colleague. He will be deeply missed.