Death of John Flanagan 6/25/26 (7/1/26)

John Flanagan died on June 25. His obituary is here. The obituary says in part relevant to his DOJ Tax service:

He clerked for a U.S. Tax Court judge, and in 1968 joined the United States Department of Justice as a prosecuting attorney in the Tax Division. He tried cases across the United States, always intrigued that so many people from Cincinnati he met in Washington wanted to return home.

Amended 7/7/26 6:00pm: I am informed that John was in Refund 1, a civil trial section, rather than the Criminal Section (that might be inferred from "prosecuting attorney" in the obituary. 

Death of John McAllister 4/29/26 (5/18/26)

John McAllister died on April 29. His obituary is here. The obituary says in part relevant to his DOJ Tax service:

John began his legal career with the U.S. Department of Justice in the Tax Division's Northern Civil Trial Section. He spent many years in private practice with Groom Law Group in Washington, D.C., where he built a reputation for integrity and dedication. He concluded his distinguished career as an Assistant Attorney General in the Vermont Department of Taxes in Montpelier, Vermont.

My database shows that he served in Civil Trial Northern from 1979 to 1983.

Death of Robert L. (Bob) Welsh (4/3/26)

Bob Welsh died on March 26. His obituary is here.

The following is excerpted from the obit relevant to his Tax Division service:

Bob moved to the Washington, D.C. area in 1972 to work as an attorney for the Department of Interior's Board of Land Appeals. He later transitioned to the Department of Justice's Tax Division, where he was a senior litigator for over 40 years, involved in complex litigation and some of the largest tax cases of the time. In that position he contributed an expansive knowledge and love of the law, along with an intelligent and quick-witted sense of levity that drew people to him.

Death of Judge E. Grady Jolly 3/16/26 (3/17/26; 3/20/26)

E. Grady Jolly, longtime Fifth Circuit Judge, died on 3/16/26. See the obituary here. The obit says in part relevant to his Tax Division service:

Judge Jolly began his legal career as a trial attorney for the National Labor Relations Board in Winston-Salem, North Carolina, from 1962 to 1964. He then served as an Assistant United States Attorney for the Northern District of Mississippi from 1964 to 1967, and subsequently as a lawyer for the Tax Division of the United States Department of Justice from 1967 to 1969. In 1969, he returned to Mississippi, entering private practice in Jackson, where he honed his skills for thirteen years before his federal judicial appointment. 

Added 3/20/26 9:00am:

Ilya Shapiro, Remembering a Judge’s Judge: Judge E. Grady Jolly made the law, not ideology, his North Star (City Journal 3/18/26), here.

Death of Joseph Salus (2/16/26)

Joseph Salus II died on February 13. The obituary from WAPO is here. The portion of the obituary on the Tax Division and related career is:

Joe had a long, illustrious career as a "supergrade" (now, SES) trial attorney (tax) at the U.S. Department of Treasury, IRS Office of the Chief Counsel and then at the U.S. Department of Justice, Criminal Tax Division. He held temporary assignments at the U.S. Department of State, where he negotiated Mutual Assistance (Tax) Agreement treaties. A lifelong true Republican, Joe famously took on Richard M. Nixon in a tax-related case.

It is not clear whether the Nixon “tax-related case” was while he was with DOJ Tax or with the IRS. If anyone recalls the story behind that cryptic comment, please tell the story in a comment below or email it to me (jack@tjtaxlaw.com) and state whether I have permission to post as a comment on this blog entry and identify the source.

Death of Mike Durney (1/11/26; 1/16/26)

I received an email from Roger Olsen advising that Mike Durney died yesterday, 1/10/26. He received the information from Mike’s daughter. Updated 1/16/26 @ 3:00pm: The obtuary is here. The obituary indicates that service will be held 2/7/26 @ 11:00am at St. Patricks Episcopal Church, 4700 Whitehaven Pkwy NW, Washington, DC 20007.

My database indicates that Mike's service with DOJ Tax was

TAX DIV ALUMNI SECTIONS

SECTION	POSITION	BEGYEAR	ENDYEAR
FRONT OFFICE	DEP A.A.G, ACTING A.A.G	1986	1988
REFUND 3	TRIAL ATTORNEY	1968	1972

Mike was predeceased by his wife, Ann Belanger Durney, longtime DOJ Tax Appellate attorney, who died in October 2001.

Correction 1/11/26 10:30pm. I posted a church for the services that appears to be the wrong church. Accordingly, I have deleteed that information; on 1/16/26 @ 3pm, I posted the correct information above.

Death of Lillie Davis Neamo (1/11/26)

Lillie Davis Neamo passed away 1/1/26. See WAPO obituary here. According to the obituary, she served at DOJ for 42 years and “served as a Supervisory Litigation Assistant for the Tax Division, Appellate Section,” which I presume was her most recent position at DOJ Tax.

According to the obituary, events on 1/14/26 are visitation (10-11am) and service (11am-12pm) at Marshall-March Funeral Homes - The District of Columbia, 5119 4th St. NW, Washington, DC 20011.

Death of Michael L. (“Mike”) Paup (8/24/25; 8/27/25)

Mike Paup passed away on August 20, 2025. His obituary is here. The obituary says "No services are scheduled at this time." My understanding is that there may be no services. However, the obituary page does offer an opportunity to post memories. As of this morning, there has been one posting. I am sure others will follow. Alternatively, those wishing to post memories on this blog as comments, please do so. I moderate comments but get notice of the need to moderate, so approval should be fairly current.

Added 8/27/25 @ 11am: The obituary linked above has been filled out with more detail. The Washington Post Obituary is here. One thing I noticed in both obits is that Mike received an LLB. We old timers remember that law schools began to change the basic law degree from LLB to JD, starting as I recall it in the 1960s. My class at UVA Law '67 voted down a proposal to change our degree. Nevertheless, at some time thereafter, UVA Law changed from LLB to JD, but apparently had not made that change by the time Mike graduated in 1969. I infer that Mike declined, as did I, when UVA Law offered to change the degree from LLB to JD.

I have been able to piece together a brief professional bio for Mike as follows:

Mike was born in Kansas on Oct. 27, 1941, and grew up in Wichita,  where he graduated from high school in 1959.  He graduated from Columbia University in 1963 and the University of Virginia Law School in 1969, where he served on the Law Review and was Order of the Coif. Mike joined the DOJ Tax Division Appellate Section in July 1969 and became a Reviewer there in 1973 or early 1974. Mike became Chief of the Appellate Section in 1980, and then Deputy Assistant Attorney General overseeing the Civil Trial Sections in late 1987. He was one of a handful of Appellate Section attorneys selected by the SG's office to present the oral argument to the Supreme Court, arguing (and winning)  United States v. Fulman, 434 U.S. 528 (1978). He received a Presidential Rank Award for Distinguished Service (the highest award given to those in the Civil Service (year perhaps 1990)). In 1995, Mike left DOJ Tax to become "Special Counsel" to Stuart Brown, then Chief Counsel of the IRS.  He served in that capacity for several years before retiring in the early 2000s.

I served with Mike in DOJ Appellate from 1969 to 1974, when I moved to DOJ Tax Refund 2. Mike was a great lawyer and fantastic person.

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).

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.

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.

Death of Michael Fitzpatrick Cox 12/21/24 (12/28/24)

I picked up Michael Fitzpatrick Cox’s obit, here, with the following cryptic sentence:

Michael held positions in private industry and for the federal government including serving as a trial attorney in the U. S. Department of Justice's tax division.

Cox was not in my master database, so I have no information on his service at the Tax Division. I am posting what I know now from the obit and will email the posting to DOJ Tax Alumni in the hope that some Alumni can provide detail relevant to his DOJ Tax service (e.g., Section(s) served and dates) or, really, his life that may be of interest to Alumni. If anyone has detail, please email to me (jack@tjtaxlaw.com) or post as a comment to this blog entry.

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.”

Comments may be made below. I moderate the comments, so appropriate comments will be approved.

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.

Those wishing to do so, please make appropriate comments and please identify yourself rather than appearing anonymously.

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

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.