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.