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.

Death of Rachel Cramer on 4/30/24 (5/10/24; 5/11/24)

Rachel Cramer died April 30, 2024. Her obituary is here. From her obituary:

After graduating from the Washington University in St. Louis School of Law in 1983, she moved to Washington, DC, and began her legal career working for several small- and medium-sized firms before joining the Department of Justice in 1991. In 2001, Rachel was appointed Director of Training and Professional Development, a position she held at the time of her death.

From an email written by David Hubbert:

Rachel joined the Tax Division from private practice in 1991 and served as a trial attorney in Civil Trial Section, Central Region for more than 10 years. In July 2001, Rachel was named the Division’s Director of Training.

Rachel was more than just the Director of Training for the Division. She was a friend and mentor, confidante and resource for many of us. She believed in the Division’s mission and worked tirelessly to that end. But Rahcel’s real passion was working for us as individuals to make sure each of us had the tools and resources we needed to be engaged in our work and to be the best we can. She believed in collaboration and community and worked on both in the Tax Division. Rachel had a vast array of contacts within and outside the Division and was often advocating on behalf of the Division and its staff to the Department’s senior leaders, the National Advocacy Center, and others. Her years of experience in a trial section and working with people throughout the Division informed her work developing and implementing various training and developmental programs to benefit the Division. Some would say she was a force of nature, with little patience for unnecessary actions that wasted time. The Division is a better place for all of Rachel’s work. 

The obituary says that there will be a Celebration Of Life, Jun. 8, 2024, 11:00 a.m. - 1:00 p.m., Taqueria el Poblano, 2503A N. Harrison Street, Arlington, VA 22207. [The address was added on 5/11/24 10:30am]

Daniel L. Power Died 8/12/23 (4/15/24)

A DOJ Tax Alum sent me the obituary of Daniel L. Powers’ death last year on 8/12/23. The obituary is here According to my database of Alumni, Dan served as a Trial Attorney in Refund 1 from 1965-1971.

The obituary reports on his DOJ Tax service that he: “eventually became a Trial Attorney in the Tax Division of the U.S. Department of Justice, where over the course of six-and-a-half years tried over 250 civil tax refund suits before 40 different Federal District Court judges across the Midwest.”

Faust Frank Rossi Died 3/6/24 (3/17/24)

Faust Frank Rossi died on 3/6/24. His obituary is here. It is quite a record of accomplishment.

The obit described his time at DOJ Tax as follows:

He graduated from Cornell Law School in 1960 and began his legal career as a trial attorney with the United States Department of Justice Honors Program in Washington, DC.

I was also interested in his teaching at Cornell Law School starting in the 1960s. Here is an excerpt:

In 1966, Faust joined the faculty of Cornell Law School where he taught Evidence, Civil Procedure, and Trial Advocacy. He was an enormously popular and energetic teacher. He brought the law to life for generations of students with memorable hypotheticals populated by purported denizens of his “old neighborhood,” Spano, Mrs. Garibaldi, Delvecchio, Madge, Yukel, and baby Grutz. He was a national winner of the Roscoe Pound Jacobson Award for Excellence in Teaching Trial Advocacy. It is estimated that Faust taught more students at Cornell Law School than any other professor in its 137-year history. He also served as the Associate Academic Dean. When he retired from Cornell Law School in 2013, The School honored Faust’s career by naming one of its annual moot court competitions The Faust F. Rossi Moot Court Competition.

Throughout his career, Faust authored and co-authored numerous books including Expert Witnesses, Evidence for the Trial Lawyer, and The New York Evidence Handbook. In 2016, Faust authored with Professor Glenn C. Altschuler, the acclaimed book Ten Great American Trials: Lessons in Advocacy. Faust gave hundreds of Continuing Legal Education lectures to lawyers and judges in the United States and Europe. He reached over a hundred thousand law students with his popular bar review lectures and nationally distributed "Law School Legends" audio and video series on Evidence. Faust was a recurring visiting professor at the Central European University in Budapest and a regular faculty member in the joint Cornell/Paris 1 Summer Institute of International and Comparative Law. During his career he was a visiting law professor at Oxford University, the University of Siena, New York University, Emory University, University of San Diego, and Georgetown University. He also taught for many years at the annual National Institute for Trial Advocacy.

The services are:

Friends will be received at Pumphrey’s Bethesda-Chevy Chase Funeral Home, 7557 Wisconsin Ave., Bethesda, MD 20814 on Tuesday, March 19th from 6pm – 8pm. A Mass of Christian Burial will be at St. Jane Frances de Chantal Catholic Church, 9701 Old Georgetown Rd, Bethesda, MD 20814 on Wednesday, March 20th at 11:00am. A livestream link will be available. Interment will follow at Gate of Heaven Cemetery, 13801 Georgia Ave., Silver Spring, MD 20906.

JAT Note: I bold-faced the excerpt above to raise the question (I don’t know the answer) of whether Rossi’s teaching style was similar to the style of Jean Shepard—populated with such mythical or not characters as Ralphie Parker and others that we grew up loving.

Death of Joe Giannullo 1/23/24 (2/27/24)

Joseph Giannullo (Joe) died on January 23, 2024. The obit is here. I am told that Joe was in CES from about 1991 to 2021. 

Death of Larry Jones on 2/19/24 (2/23/24)

Larry Jones (Lawrence Ray Jones, Jr.) died on 2/19/24. His obituary is here; another Dallas Morning News obituary is here.. He served as a Trial Attorney in DOJ Tax Refund 2 (John Murray’s section) from 1969 through 1977. Most of that time he served in the Dallas office.

The visitation and funeral services are March 4 at 12:30 pm and 1:00 pm (Central time) at St Thomas Aquinas Catholic church, 6306 Kenwood Avenue, Dallas TX 75214.

I did not know Larry during the time we overlapped at DOJ Tax because he was in Dallas and I was in Washington. But I heard a lot about Larry, particularly after I moved to Refund 2. Larry and I then became friends from the time he left DOJ Tax in 1977 when we began working at the same firm in Houston. We then became law partners from the early 1990s until a few years ago. He was a great lawyer and great friend.

Added 2/25/24 11:20am:

In the second obit linked above, Larry is quoted as often saying "while I do not have much hair, it is not gray".

The Larry quote I (JAT) fondly remember along that line is: “Not everybody can be naturally bald.”