Recent DOJ Alumni Statement Condemning on the Flynn Case (2/18/20)

I previously posted the following:  DOJ Alumni Statement Condemning AG Barr (DOJ Tax Alumni Blog 2/18/20), here.  In that post, I advised about an informal DOJ Alumni group, with considerable mass (i.e., alumni participants) who were making a statement of dissatisfaction with Attorney General Barr.  In that notice, I provided it only for the information of DOJ Tax Alumni that might be interested and otherwise did not know about the initiative.  I did not recommend it to anyone.

In the same vein, I offer this new statement by the DOJ Alumni Group.  DOJ Alumni Statement on Flynn Case (Medium 5/11/20), here.

The group says that it will continue to update the list of those supporting the statement here for those who may not have considered it yet.

Again, I am not endorsing the statement for others.  I did join the list, but that is not a recommendation for others to do so.

Trump Announces Intent to Nominate De Mello as Inspector General for Dept of Education (4/5/20)

President Trump has announced his intention to nominate Andrew De Mello, a Trial Attorney for DOJ Tax - Northern Region to be Inspector General of the Department of Education.  The nomination announcement on the web, here, says:

Mr. De Mello currently serves as a Trial Attorney for the Tax Division at the Department of Justice where he manages all aspects of complex, affirmative, and defensive litigation in United States District and Bankruptcy courts.  He has been on detail to the Inspector General’s Office at the Department of Homeland Security as a Senior Special Counsel since October 2019. 

Mr. De Mello received his bachelor’s degree from Princeton University and his juris doctorate from Columbia Law School.

Pat Mullarkey, retired Chief of the Northern Region Section, said on his Facebook page:

Andrew De Mello, a trial attorney in the Northern Region civil trial section of the Tax Division, DOJ, who has been on detail to the Inspector General for Homeland Security for the past year and one-half, was nominated by President Trump on Friday to be the Inspector General for the Department of Education. If there is a problem there, Andrew will find it, assuming he is confirmed.

With that praise, let's hope he is confirmed.

Note: In my original posting, I said that the announcement was of the nomination.  I was corrected that it was only announcement of an intention to nominate.  I am not sure of the normal routine for such announcements -- whether, after announcement of intention to nominate, there is a material delay in the actual nomination or its announcement, or whether some nominations are not made after announcement of intention to nominate.  In any event, this seems to be a case where the nomination should be made.

Larry Wallace of SG's Office and Footnote Fame Dies (2/24/20)

Lawrence G. ("Larry") Wallace, a formidable presence in the Solicitor General’s office for many years, died today.  See Tony Mauro, Larry Wallace, Former Deputy Solicitor General and Courageous Civil Servant, Dies at 88 (Law.com 2/23/20), here.  Although Larry was not a DOJ Tax guy, one of his principal claims to fame, recounted in the article, was his famous footnote in a brief in a tax case involving denying tax exempt status to racially discriminatory schools (Bob Jones University and Goldsboro Christian Schools). The Government won both of those cases at the Fourth Circuit, but when the schools petitioned for certiorari, the Reagan administration decided to pay back the South for its support by attempting to throw the case in the Supreme Court.  Wallace was in the SG’s office at the time.  They needed someone to sign the brief, he agreed provided that he could put in a footnote that he did not agree with the position of the Reagan administration. Here is the Law.com description of that footnote:

In 1982, he included a memorable footnote in a brief signaling that he would not support the Reagan administration’s position in Bob Jones University v. United States. At issue was the Internal Revenue Service policy that denied tax-exempt status to institutions that discriminated by race. The Reagan White House wanted to oppose that policy in the government’s brief. 

When Solicitor General Rex Lee recused, the task of signing the brief fell to Wallace. Wallace did so, but insisted on adding the footnote, which angered Reagan administration officials. The Supreme Court ultimately upheld the policy. 

The late Erwin Griswold, who served as the U.S. solicitor general from 1967 to 1973, told The Washington Post in 1982 that Wallace’s action was “an attempt to preserve the credibility of the office.” 

Wallace remained in the office, but he was relieved of handling civil rights cases for the government, and a new position of a politically appointed deputy solicitor general was created. 

Harvard Law School professor Richard Lazarus on Saturday called Wallace’s legendary footnote “an act of extraordinary personal courage and professional integrity.” Lazarus continued: “The more recent action of the career Justice Department attorneys in resigning from the Stone prosecution to make clear their disagreement with orders from the Attorney General to withdraw their sentencing recommendation is strikingly reminiscent of Wallace’s action.”

An aside, I handled both cases in the trial level.  I handle Goldsboro Christian Schools to decision.  The Government won, with a decision by a S.C. judge, Judge Hemphill, after the N.C. judges recused themselves.  I handled the Bob Jones case until I left DOJ Tax, when Martin Whitaker took over.  Bob Jones won that case.  Both went to the Fourth Circuit which held for the Government.  Then the case went to the Supreme Court with the drama recounted above about the footnote.  There was even more drama when the Supreme Court, realizing that an amicus to argue for the Fourth Circuit holdings.  That amicus was William Coleman respected lawyer and head of the Washington office of O’Melveny & Myers.  Coleman won and, as a result, the Government won despite the attempt by Reagan and his minions to torpedo it.

DOJ Alumni Statement Condemning AG Barr (2/18/20)

Most DOJ Tax Alumni have by now read that there is a statement joined by former DOJ attorneys condemning Attorney General Barr’s conduct in office that seems to have injected political factors into leadership beyond what has become the norm to insulate DOJ from politics.  That statement is here.

When the original announcement hit the newspapers a few days ago, the number was more than 1,000 DOJ Alumni.  I understand that now the number is around 2,000 or more.  The list as updated from time to time may be viewed at the bottom of the statement linked above.  (Added 2/19/20: the count is 2,460 per an email I received on 2/18/20.)

Some DOJ Tax Alumni may not yet be aware of the statement or may be aware only  through news summaries.  And some who may agree with the statement may wish to make their voices heard by joining the statement.  I am not aware of a forum for DOJ Alumni to express their approval of Attorney General Barr or disagreement with the statement.  (Of course anyone reading this blog can do so by commenting on the blog, but remember that readership of this blog is low; if anyone knows of a similar list of DOJ Alumni taking different positions than the statement, please let me know and I will consider posting it as well.)

So I provide a link here for those wishing to join the statement to do so.  (The link is also at the bottom of the statement linked above.)

I am not advocating that any other DOJ Tax Alumni (or any, more broadly, DOJ alumni) reading this blog entry join the statement.  I did join it but that not should not be read as encouragement for anyone else to join.

Richard Zuckerman Nominated to be AAG (2/4/20)

President Trump nominated Richard Zuckerman, currently the Principal Deputy Assistant Attorney General (Tax)  to be the Assistant Attorney General (Tax Divison).  The announcement is here.  The description is:

Mr. Zuckerman currently serves as the Principal Deputy Assistant Attorney General for the Tax Division at the Department of Justice, where he also serves as the Division’s Deputy Assistant Attorney General for Criminal Matters. Mr. Zuckerman began his legal career as a trial lawyer with the Organized Crime and Racketeering Section assigned to the Detroit Strike Force at the Department of Justice, prosecuting complex organized crime cases as well as criminal tax cases relating to organized crime figures. Mr. Zuckerman was previously a partner at Honigman LLP in Detroit. Prior to his legal career, Mr. Zuckerman served 4 years as an officer in the United States Navy. Mr. Zuckerman received a B.A. in Political Science from the University of Michigan, a J.D. from Southwestern University, and has advanced education in taxation from Wayne State University School of Law.

Death of Tom Jones (12/3/19)

Tom Jones died on 12/2/19.  His obituary is here.  The relevant part on his Tax Division career is:

He returned to Washington in 1969 and joined the Tax Division of the Department of Justice as a trial attorney. He had a long and successful career in the Justice Department, trying cases across the United States. He also served as a mentor to younger trial attorneys. Despite a career with long hours and a demanding travel schedule, he always made time for his family. In 1995, he retired from the Tax Division as an Assistant Chief in the Northern Division trial section.

The obituary indicates that his Memorial Service is 12/14/19 at 11 AM at Holy Trinity Episcopal Church, 13106 Annapolis Rd., Bowie, MD 20720.

Death of Ed Snyder (10/21/19)

Ed Snyder died October 18, 2019.  His Washington Post obituary is here and Collins Funeral Home obituaray is here.  (Both appear to be the same.)

On his Tax Division service, the obituary says that he served "as an attorney and Section Chief in the Tax Division of the Department of Justice for almost 40 years."

On services:  "Relatives and friends may call at the Church of the Little Flower, 5601 Massachusetts Avenue, Bethesda, MD on Thursday, October 24 from 6 to 8 p.m. Mass of Christian Burial at the Church of the Little Flower on Friday, October 25 at 12 noon."

Gil Rothenberg, Chief of DOJ Tax Appellate, is Leaving DOJ (10/5/19)

Bloomberg Tax's Daily Tax Report reports that Gil Rothenberg, Chief of DOJ Tax Appellate, is leaving DOJ effective November 1, 2019.  See Tax Division Appellate Chief at Justice Department Leaving (DTR 10/4/19), here.  The complete report is behind a pay wall, so I do not have access to the report.  As I learn more, I will post it.

Death of Millie Seidman (10/3/19; 10/4/19)

Millie Seidman died today.

Services will be held at 1:30 p.m on Monday, October 7, at Washington Hebrew Congregation, 3935 Macomb St NW, Washington, DC 20016.  A reception there will follow.  Donations in her name can be made for the Alzheimers Association.

Addendum 10/5/19 11:00 am:  The WAPO obituary, under the name Mildred Seidman Margolies is here.

DOJ gave Millie the Mary Lawton Lifetime Service Award, when Millie retired in 2005 with the following citation:

Mildred L. Seidman is recognized for her fifty years of unparalleled career accomplishments to the Department. As Chief of the Court of Federal Claims Section, she oversees the litigation of high-stakes, high-dollar tax cases that are extraordinarily complex and challenging and pit the Government against the Nation’s most sophisticated and experienced private counsel. Ms. Seidman has many times saved the United States millions of dollars of tax revenue, through the combination of her intellect and her passion for the law and courage to pursue the Government’s just interests. She has managed and developed less senior attorneys with aplomb. To every area of her responsibility and to every challenge, Ms. Seidman has brought boundless energy, enthusiasm, integrity, and an almost encyclopedic knowledge of the tax laws. Her continuing capacity for work and to assume new and additional responsibilities is an inspiration. Ms. Seidman is recognized in and out of the Government as the embodiment of the highest standards of excellence in public service. She is, to so many who know her, a living legend.

The citation is consistent with my recollection of Millie.  She was a force in the Tax Division.

I will post a link to her obituary when I get it.

Addendum 10/4/19 8:30pm:  I received the following which is from an email sent by DAAG Richard Zuckerman to DOJ Tax personnel:

I am sorry to report the passing of our former colleague, Mildred Seidman, on October 3, 2019. Throughout her 50-year career with the Tax Division, Millie’s intellect, integrity and commitment to the law inspired and educated generations of Tax Division attorneys and administrative professionals, as well as tax practitioners and members of the judiciary.

Millie arrived at the Tax Division on October 17, 1955, and joined what was then known as the Compromise Section, the predecessor to the present Office of Review.  Millie rose to leadership positions in the Compromise Section, becoming its Assistant Chief in 1966 and its Chief in 1974.  Millie served as Chief of the Court of Federal Claims Section from 1985 until her retirement in 2005.Throughout her stellar career, she was a singularly productive and effective force for the fair, equal, and proper application of our nation’s tax laws. Her work as an litigator and a Chief earned her numerous awards, including the John Marshall Award, the Senior Executive Rank Award, and the Mary C. Lawton Award.

Millie’s contributions to the tax community reached beyond the Tax Division.  She served as President of the Court of Federal Claims Bar Association, and remained an active member after her retirement.  In 1998, she was the first recipient of the Golden Eagle Award for “Dedicated and Selfless Commitment to Strengthening the Court as an Institution and Advancing the Cause of Justice.”  Millie was also awarded the prestigious Liles Award by the Federal Bar Association on Taxation.

Services will be held at 1:30 p.m. on Monday, October 7, at Washington Hebrew Congregation, 3935 Macomb St NW, Washington, DC 20016.  A reception there will follow.   Donations in her name can be made to the Alzheimer’s Association.

Steven Grimberg Confirmed as District Judge for N.D. Georgia (9/13/19)

Law.com reports, here, that the Senate confirmed Steven Grimberg for district judge ND GA.  Here is the relevant except:

Before joining Nardello in 2018, Grimberg prosecuted white collar crimes as an assistant U.S. attorney and deputy chief of the Economic Crimes Section in the U.S. Attorney’s Office for the Northern District of Georgia. Previously, he was a trial attorney in the Department of Justice’s Tax Division. He is an adjunct professor at Emory University School of Law, teaching courses on criminal procedure, criminal law and trial advocacy. He received his J.D. from Emory University School of Law and his B.A. from the University of Florida, according to the White House news release.

I previously reported the nomination.  Grimberg Nominated to be U.S. District Judge (DOJ Tax Division Alumni 4/4/19), here.

I did not previously have Judge Grimberg in my database, so I don't have the years he served in the Tax Division, the Section(s) in which he served or the positions in which he served.  If anyone has that information, please forward it to me at jack@tjtaxlaw.com.