Play of the Day: Another Trump Administration Plan to Wreck the Tax Division (4/22/25; 4/23/25)

Recognizing that it had not thought through its plan to disperse DOJ Tax Division lawyers to USAOs around the country, DOJ is now floating another possibility to weaken the Tax Division. According to Talking Points Memo, Josh Marshall, DOJ Scraps Plan to Shutter Tax Division (Talking Points Memo 4/21/25), here:

          Division personnel were informed this evening that that plan has been shelved in favor of a new plan. Under this new reorganization plan the Tax Division’s criminal side would be placed within the Criminal Division and the civil side within the Civil Division. So there’s an element of institutional demotion. But these two parts of the Tax Division would remain more or less intact within these new homes, as I understand it. It’s still a major change but dramatically different than the original reorganization plan which I reported on April 8th. It’s not clear yet based on tonight’s email to Tax Division staff whether this means there will no longer be a “Tax Division” within the DOJ. It appears not. But under this new plan it would be more a matter of reorganizing the org chart than actually cutting the operational units and personnel.

I am a believer in not trying to fix something that is not broken. Given its role in the tax system, DOJ Tax was not broken. Hence any such major reorganization is simply trying to give the appearance that the Trump Administration is doing something, when in fact that something is counterproductive.

That does not mean that some improvements cannot be made in the Tax Division. I am sure that organizational tweaks can be made. But such “solutions” as have been floated are not organizational tweaks. They appear rather as disruptive and decreased effectiveness bludgeons.

The balance of this post is my editorial comment, so some may want to stop reading here.

Death of Donald Benjamin Susswein 4/2/25 (4/4/25)

Donald Susswein died on 4/2/25. His obituary is here. The excerpt from the obituary related to his Tax Division service is:

Before working in the Senate, Don argued the government’s position in tax controversies before the US Courts of Appeals and selected state appellate and high courts, as an attorney in the Honors Program of the Appellate Section of the Tax Division of the Department of Justice.

My database indicates that his service in DOJ Tax Appellate was from 1978 to 1982.

The obit indicates that a funeral service and remembrances are:

A funeral service will be held at 11 a.m. on Tuesday, April 8 at the Garden of Remembrance Chapel in Clarksburg, MD with a live stream available through the Garden of Remembrance website. In lieu of flowers, donations can be to the Special Olympics (specialolympics.org), Young Artists of America (youngartistsamerica.org), or become an organ donor at Donate Life DC (donatelifedc.net).

Trump Reorganization Possibilities – Shrinking the Tax Division (3/27/25)

WAPO has an article today that mentions, albeit cryptically, a shrinkage of the Tax Division by farming responsibilities to the U.S. Attorneys Offices. Devlin Barrett and Glenn Thrush, Justice Dept. Considers Merging Drug and Gun Agencies in Broader Reorganization (WAPO 3/28/25), here. The cryptic mention is:

The proposal also calls for reassigning tax division lawyers to U.S. attorney’s offices around the country.

Please feel free to comment below as to your views on this proposal (although it may be too cryptic to assess). Also, DOJ Tax Alumni can email me any comments. Please be assured that your emails to me will be confidential and not shared with anyone without your express permission.

I will say for myself that I am concerned about the Trump administration apparent downsizing of tax administration (both IRS and DOJ Tax) will lead to significantly less compliance and impairment of the tax system. If the message is that those willing to play fast and loose with their tax obligations can now have less compliance with impunity, then the overall system will be the loser. Specifically, the cost of Government will be disproportionately borne by those citizens who voluntarily comply (e.g., ordinary wage earners forced to comply through withholding or are just honest in reporting tax liability), with those willing to cheat having a free ride with less fear of getting caught and required to pay up (with penalties and interest). The country loses. Every tax honest citizen loses.

I am reminded of Oliver Wendell Holmes' famous quote that taxes are what we pay for a civilized society. When we fail to pay the taxes we owe, we cheat the system; we cheat the country, just as any traitor would. And policing compliance is what we owe our country and all those who voluntarily comply. A robust compliance system in the IRS and DOJ Tax is good for the country. Those (the Trump Administration) who seek to debilitate the compliance system are disserving the country.

Death of Stan Krysa 3/1/15 (3/13/25)

Stan Krysa died on March 1, 2025. His obituary is here. The obituary describes his Tax Division service as follows:

In the deparIment’s Tax Division, serving as a trial attorney in both civil and criminal tax litigation of federal tax violations. He appeared on behalf of the United States in civil tax cases in federal courts in almost every state. He received promotions throughout his career including Chief of the Criminal Trial Section and Director of Criminal Tax Enforcement. He authorized the prosecution of hundreds of alleged tax violators, including Marc Rich, commodities trader and financier, who fled to Switzerland and was pardoned by President Clinton, and Leona Helmsley, the hotel entrepreneur who was convicted of tax violations. During his tenure, the conviction rate through guilty pleas or by trial was maintained at approximately 97%.

Stan received numerous Honors and Awards including the Presidential Senior Executive Service Meritorious Executive Rank Award and the Attorney General’s Distinguished Service Award. The American Bar Association Tax Section awarded him the Ritholz Memorial Merit Award, given for “dedication, achievement and integrity” in federal civil and criminal tax controversies. He was a frequent lecturer on tax matters, appearing before many State Bar Associations and tax seminars throughout the United States. He retired in January 1999.

The obituary says that a “Mass will be held a Mass of Christian Burial will be celebrated at 10:30 am on Monday, March 24 at the Basilica of St. Mary, 310 South Royal Street, Alexandria, VA. A reception will follow the service at his home. Interment at Arlington National Cemetery Columbarium will follow at a later date.”

Death of Giora Ben-Horin 2/20/25 (3/2/25)

Giora Ben-Horin of Arizona died on February 20, 2025. His obituary from the funeral home is here and from AZCentral is here. In part relevant to the Tax Division, the obituary says:

Upon graduation [from Columbia Law School], he joined the Tax Division of the Department of Justice in Washington D.C. where he met the love of his life, Arlene Kane. They married in 1965.

 The obituary says that Arlene survives him.

 My database indicates that he was in Appellate from 1961-1963 and in Refund 3 from 1963-1967.

The obituary says that “Friends and family will gather for a Celebration of Giora’s life in a few weeks.” I have no notice of when or where that will be. If anyone knows, let me know and I will post it, hopefully in time for those willing and able to attend can do so.

DOJ Asks DOJ Tax Attorneys to Join the Team(s) Necessary to Defend Trump's and Musk's Rampage Through Government (2/27/25; 2/28/25)

Bloomberg’s Tax Report has an article titled DOJ Seeks Rapid Lawyer Transfers to Defend Trump Agenda in Court, here. The article is behind a paywall so that nonsubscribers will not be able to access. I will summarize the parts related to the Tax Division.

The powers that be in DOJ are asking DOJ Tax and DOJ Civil Rights attorneys to transfer to the civil litigation sections (“federal programs, appellate, and immigration litigation”) handling the flurry of suits against the Trump/Musk actions.

I cannot imagine anyone in their right mind, other than a Trump true believer, moving from DOJ Tax to that section. The exception might be those DOJ Tax attorneys at risk of some RIF of Tax attorneys where less competent DOJ Tax attorneys might be weeded out.

The article also suggests that in recruiting attorneys for the flurry of litigation, DOJ indicated a willingness to consider “external attorneys.” Reading between the lines, I think they are saying that attorneys that the DOJ Components would have otherwise not accepted might be able to join the litigation teams to deal with this flurry of lawsuits.  In short, the less competent who must be willing to grovel to Trump and his DOJ Team. Those “new hire” attorneys would seem to be in a probationary period subject to at will firing. So, they would have to be willing to take the risk and mitigate the risk by sucking up to the Trump loyalists.

Added 2/28 12:15pm:

Former DOJ Prosecutors’ Support for DOJ Prosecutors on Receiving End of Retribution or Other Inappropriate Action from Trump Administration (2/18/25)

I link here a letter from DOJ Prosecutors in support of DOJ attorneys who have been on the receiving end of retribution or other inappropriate action from the Trump Administration. The letter is short--one full page and one short page in communicating the content of the support; the letter then has 39 pages of signatures for former DOJ Prosecutors, listing the DOJ (including AUSA) roles they served. (Among the names listed are those who served in the DOJ Tax Division; can be reviewed by a pdf search for “Tax Division”.)

The letter starts with a statement of values and then states:

Against this backdrop, we have watched with alarm as these values have been tested by recent actions of the Department’s leadership. Some of you have been ordered to make charging decisions based expressly on considerations other than the facts and the law, including to serve solely political purposes. Some of you have been forced to consider whether your actions will result in the elimination of the  Public Integrity Section, created in the wake of the Watergate scandal, and whose vital work is intended to protect the public from government corruption. Several of you have resigned, and others are wondering what will happen to the Department we served and revere.

To all of you, we communicate this: We salute and admire the courage many of you have already exhibited, and that will guide all of you as you continue to serve the interests of justice. You have responded to ethical challenges of a type no public servant should ever be forced to confront with principle and conviction, in the finest traditions of the Department of Justice. We know there will be more challenges ahead, and we have no doubt that those of you who continue to serve will uphold the Department’s values for the sake of the rule of law, just as you have always done. Please know that when you do, generations of former federal prosecutors are watching with pride and admiration and stand ready to support you in this honorable pursuit.

The letter is arranged through the Justice Connection, here. I encourage readers of this blog to go to that website to see how you can contribute. Also, here is a "Toolkit" prepared by Justice Connctions that readers can down load for some ideas.

Deputy AAG Tax Hubbert Removed and Reassigned to Sanctuary City Program (Whatever That Is) (2/7/25; 2/11/25)

DOJ Tax news (at least rumor): David Hubbert, a long-time DOJ Tax attorney serving most recently as the Career Deputy Assistant Attorney General for Tax, has been removed from that position and assigned to the Sanctuary City Program (described to me in an email without the caps here, but I infer that caps are appropriate). I understand that these changes are effective February 17. All I know with reasonable assurance is that Hubbert is being removed from a position where he exhibited exceptional competence for tax litigation and leadership for litigation.

Since I do not know what the purported Sanctuary City Program is or Hubbert’s special competence to serve in any role in that Program, I cannot speak to the issue of what the United States’ needs are that Hubbert is the best DOJ or Trump can field for the position. Since Trump regularly trumpets his ability to pick the best for the positions his administration fills, perhaps someone with authority to speak can articulate a credible explanation for why this move is best for the United States.

In the meantime, the inference I draw is that the reason for this action is some real or perceived injury or slight or some such to Trump and/or some of his close allies or maybe some special real or perceived benefit DOJ Tax gave Trump's arch-enemy Joe Biden. I caution that that is my inference. Others may have different inferences; specifically more evidence-based inferences.

Organizations and Resources for DOJ Personnel Affected by Trump Administration Actions (2/5/25)

I assume that all DOJ Tax Alumni have heard at least some news about the Trump Administration's initial forays into the DOJ iteration of the “deep state.” From the news reports, I infer that there will be action (perhaps retribution) against DOJ attorneys (and perhaps nonattorney personnel) for any activity that affected President Trump in a way that he or his DOJ appointees believe was inappropriate. (My experience is that most criminals think their investigations and prosecutions were inappropriate.)

The purpose of this blog is to post information about projects that support DOJ employees and help them get past this Trump adventure.

1. Protect Democracy, here. Offering the following resources:

• Supporting and Defending the Constitution: A DOJ attorneys guide to upholding ethical obligations and the rule of law, here, with a related web page titled The DOJ attorneys guide to Trump’s Washington (1/16/25), here.
• Protect Democracy’s series on resources for civil servants, Dear Civil Servant, part of PD’s If You Can Keep It newsletter, here.

2. Civil Service Strong, here, with regular updates and with a Resources page, here. Civil Service Strong describes itself:

People, organizations, and communities across the country are joining together to ensure our civil servants have resources if they are targeted or attacked. Alongside the 95% of people who believe civil servants should be hired and promoted based on their merit rather than their political beliefs, we are committed to supporting a career, non-partisan civil service and the people who power it. 

3. Government Accountability Project’s Guide titled  “Truth-Telling in Government: A Guide to Whistleblowing for Federal Employees, Contractors, & Grantees”, here. The Government Accountability Project’s purpose is here.

Death of John Aloysius Stassi II 1/1/25 (1/13/25)

John Stassi of New Orleans died on 1/1/25. His obituary is here. The obit has this about his service with DOJ Tax:

He began his career as a trial lawyer in the Tax Division of the U.S. Department of Justice and engaged in private practice in New Orleans for more than 50 years.

My database indicates that he was a Trial Attorney in the General Litigation Section 1962-1963. (The dates and other information may be underinclusive, so if anyone has better information, let me know.)

Memories may be added to the obituary site. Appropriate comments may be made to this blog entry using the comment feature. I moderate the comments to approve them for propriety.