Tax Industry Coalition Urges Confirmation of DOJ Tax Nominee

We are a group of former senior IRS and Justice Department officials and private practitioners from across the United States writing to urge rapid confirmation of Cono R. Namorato, of Virginia, as the next Assistant Attorney General for the Department of Justice Tax Division. We wrote in support of Mr. Namorato's nomination in April 2015. Following his confirmation hearing on July 22, 2015, the Committee has taken no action. As the congressional session comes to a close, we write now to urge that Mr. Namorato's nomination be approved by the Committee and sent to the floor, where we would then urge quick confirmation before the end of the term.

It is hard to imagine that there is a single individual more qualified than Mr. Namorato for the position of Assistant Attorney General -- Tax Division. His 50 year career has been entirely in the field of tax enforcement. He began as a line criminal agent in Brooklyn in the early 1960s and, after attending law school at night and joining the Tax Division as a prosecutor, he quickly rose through the ranks to become Deputy Assistant Attorney General. Then, in the midst of a distinguished career in private practice, and during a period of critical tax enforcement developments arising from the prevalence of mass marketed tax shelters during the last decade, he returned to the IRS to serve as Director of its Office of Professional Responsibility.

We know of no one who cares more than Mr. Namorato about the use of proper criminal and civil tax enforcement measures to deter tax cheats and to promote and foster voluntary compliance with this country's tax laws. He would bring enormous skills to the position of AAG-Tax at a time when it is ever so important to have capable and expert leaders in senior Justice Department positions. It would disserve this country's best interests were Mr. Namorato not confirmed promptly. We unanimously and enthusiastically urge that the Committee approve his nomination at its Executive Session this coming Thursday, December 10.

Thank you for your consideration of our views.

cc:

Agostino & Associates

Former District Counsel, Internal Revenue Service, Springfield, IL and Newark, NJ

Former Special Assistant U.S. Attorney, Springfield, IL and Newark, NJ

Joan Arnold

Pepper Hamilton LLP

President, American College of Tax Counsel

Vice-Chair, ABA Section of Taxation

David F. Axelrod

Axelrod Laliberte LLC

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 1999-2001

Assistant U. S. Attorney, Southern District of Florida, 1987-1991

Trial Attorney, U.S. Department of Justice, Tax Division, 1984-1987

Megan L. Brackney

Kostelantz & Fink, LLP

Council Director, ABA Section of Taxation

Regent, American College of Tax Counsel

Chair, ABA Section of Taxation, Individual Income Tax Committee, 2008-2010

Assistant United States Attorney, Southern District of New York, 2000-2004

James A. Bruton III

Williams & Connolly

Acting Assistant Attorney General, Department of Justice, Tax Division, 1992-1993 Principal

Deputy Assistant Attorney General, Department of Justice, Tax Division, 1989-1991

Thomas Callahan

Thompson Hine LLP

Former Chair, American College of Tax Counsel

Vice-Chair, ABA Section of Taxation

Chair, ABA Section of Taxation, Administrative Practice Committee, 2005-2007

Larry A. Campagna

Chamberlain, Hrdlicka, White, Williams & Aughtry

Regent, American College of Tax Counsel

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax

Penalties, 2011-2013 Former Chair, Subcommittee on IRS Investigations and Procedures

Former Chair, ABA Section of Taxation, Employment Taxes

Ronald A. Cimino

Deputy Assistant Attorney General for Criminal Matters, Department of Justice, Tax Division, 2009 - 2014

Former Section Chief, Criminal Enforcement (Western), Department of Justice, Tax Division

Former Trial Attorney, Department of Justice, Tax Division

John M. Colvin

Colvin & Hallett, P.S.

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties

Chair, ABA Taxation Section, Civil and Criminal Penalties Committee, Subcommittee for Legislative and Administrative Developments, 2008-2011

Co-Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, Subcommittee on Civil Penalties, 2010-2011

N. Jerold Cohen

Sutherland Asbill

Chief Counsel, Internal Revenue Service, 1979-1981

Chair, ABA Section of Taxation, 1995-1996

Former Chair of the American College of Tax Counsel

Ian M. Comisky

Blank Rome LLP

Former Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties

Assistant U.S. Attorney, Southern District of Florida, General Crimes, Fraud & Public Corruption Divisions, 1979-1980

Michael J. Desmond

The Law Offices of Michael J. Desmond, APC

Tax Legislative Counsel, U.S. Department of Treasury, 2005-2008

Regent, American College of Tax Counsel

Trial Attorney, Tax Division, U.S. Department of Justice, 1995-2000

Law Clerk, U.S. District Court for the Central District of California, 1994-1995

John A. DiCicco

Former Acting Assistant Attorney General, Department of Justice, Tax Division

Former Principal Deputy Assistant Attorney General, Department of Justice, Tax Division

Kevin M. Downing

Miller & Chevalier

Former Senior Litigation Counsel, Department of Justice, Tax Division

Michael C. Durney

Law Offices of Michael C. Durney

Acting Assistant Attorney General, Department of Justice, Tax Division, 1987-1988

Principal Deputy Assistant Attorney General, Department of Justice, Tax Division, 1986-1987

Niles A. Elber

Caplin & Drysdale, Chartered

Vice-Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties

W. Curtis Elliott, Jr.

Culp, Elliott & Carpenter, PLLC

Former Regent, American College of Tax Counsel

Former Chair, ABA Taxation Section, Committee on Court Practice and Procedure

Former Chair, ABA Taxation Section, Committee on Appointments to the U.S. Tax Court

Lawrence S. Feld

Law Offices of Lawrence S. Feld

Assistant U.S. Attorney, Southern District of New York, Assistant Chief Appellate Attorney, Criminal Division, 1972-1975

Robert S. Fink

Kostelantz & Fink, LLP

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 1983-1985

Miriam L. Fisher

Latham Watkins LLP

Former Regent, American College of Tax Counsel

Council Director, ABA Section of Taxation, 2010-2013

Former Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties Special

Assistant to the Assistant Attorney General, Department of Justice, Tax Division, 1989-1991

Kenneth W. Gideon

Skadden, Arps, Slate, Meagher & Flom, LLP

Assistant Secretary for Tax Policy, U. S. Department of the Treasury, 1989-1992

Chief Counsel, Internal Revenue Service, 1984-1986

Gersham Goldstein Stoel Rives LLP

Former Regent, American College of Tax Counsel

Former Chair, ABA Section of Taxation, Standards of Tax Practice Committee

Former Council Director, ABA Section of Taxation

Robin L. Greenhouse

McDermott, Will & Emery

Former Chair, ABA Taxation Section, Committee on Appointments to the U.S. Tax Court

Former Chair, ABA Section of Taxation, Court Procedure and Practice Committee

Former Trial Attorney, U.S. Department of Justice, Tax Division

Darrell D. Hallett

Colvin & Hallett, P.S.

Special Trial Judge, United States Tax Court, 1980-1983

Assistant District Counsel -Senior Trial Attorney, Internal Revenue Service, and Special

Assistant U.S. Attorney, Seattle, WA, 1973-1980

Trial Attorney, U.S. Department of Justice, Tax Division, 1968-1972

Karen L. Hawkins

Director, Office of Professional Responsibility, Internal Revenue Service, 2009-2015

Chair-Elect, ABA Section of Taxation, 2009

Former Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax

Penalties Former Chair, California State Bar, Taxation Section

Matthew C. Hicks

Caplin & Drysdale, Chartered

Trial Attorney, Tax Division, U.S. Department of Justice, 2003-2007

Lawrence M. Hill

Shearman & Sterling

Former Senior Trial Attorney, Internal Revenue Service

Former Special Assistant U.S. Attorney, Washington, DC

Former Chair, ABA Section of Taxation, Court Procedure and Practice Committee

Former Chair, ABA Section of Taxation, Standards of Tax Practice Committee

Nathan J. Hochman

Morgan, Lewis & Bockius LLP

Assistant Attorney General, Department of Justice, Tax Division, 2008-2009

Assistant U.S. Attorney, Central District of California, Criminal Division, 1990-1997

Lawrence S. Horn

Sills Cummis & Gross P.C.

Assistant U.S. Attorney, District of New Jersey, 1971-1978

Former Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties Co-Chair, ABA Section of Criminal Justice, White Collar Crime Committee, Tax Enforcement Subcommittee

Jenny Johnson

Holland & Knight

Vice-Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties

Paula M. Junghans

Zuckerman, Spaeder LLP

Acting Assistant Attorney General, Department of Justice, Tax Division, 1999-2001 Principal

Deputy Assistant Attorney General, Department of Justice, Tax Division, 1998-1999

Barbara T. Kaplan

Greenberg Traurig

Senior Trial Attorney, Internal Revenue Service, 1975-1979

Executive Committee, New York State Bar Association, Tax Section, 2001-2005

Kathryn Keneally

DLA Piper

Assistant Attorney General, Department of Justice, Tax Division, 2012-2014

Co-Chair, ABA Annual National Institutes on Criminal Tax Fraud and Tax Controversy

Vice Chair for Committee Operations, ABA Section of Taxation, 2010-2012

Chair, ABA Section of Taxation, Standards of Tax Practice Committee, 2005-2007

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2001-2003

Robert E. McKenzie

Arnstein & Lehr LLP

Vice-President, American College of Tax Counsel

Vice-Chair, ABA Section of Taxation, 2003-2005

Council Director, ABA Section of Taxation, 1998-2001

Former Chair, ABA Section of Taxation, Employment Tax Committee

Mark E. Matthews

Caplin & Drysdale, Chartered

Deputy Commissioner (Services & Enforcement), Internal Revenue Service, 2003-2006

Chief, Criminal Investigation Division, Internal Revenue Service, 2000-2002

Deputy Assistant Attorney General, Department of Justice, Tax Division, 1993-1998

Charles M. Meadows, Jr.

Meadows Collier Reed Cousins Crouch & Ungerman, LLP

Chair, American College of Trail Lawyers, Federal Criminal Procedure Committee, 2008-2009

Fred Murray

Former Special Counsel to the Chief Counsel for the Internal Revenue Service

Chair, ABA Section of Taxation, Administrative Practice Committee, 2009-2011

Former Chair, Federal Bar Association Tax Section

Scott D. Michel

Caplin & Drysdale, Chartered

Council Director, ABA Section of Taxation, 2011-2014

Chair, ABA Section of Taxation, Standards of Tax Practice Committee, 2009-2011

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 1997-1999

Law Clerk, U. S. District Court for the District of Columbia, 1980-1981

Charles J. Muller

Chamberlain, Hrdlicka, White, Williams & Aughtry

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 1991-1992

Assistant United States Attorney, Western District of Texas, 1976-1977

Former Trial Attorney, U.S. Department of Justice, Tax Division, 1970-1976

Jeffrey A. Neiman

Law Offices of Jeffrey A. Neiman & Rashbaum LLP

Assistant U.S. Attorney, Southern District of Florida, 2008-2011

Trial Attorney, U. S. Department of Justice, Criminal Division, Fraud Section, 2005-2008

Trial Attorney, U. S. Department of Justice, Tax Division, 2002-2005

Eileen J. O'Connor

Pillsbury Winthrop Shaw Pittman LLP

Assistant Attorney General, Department of Justice Tax Division, 2001-2007

Roger M. Olsen

Assistant Attorney General, Department of Justice, Tax Division, 1983-1987

Deputy Assistant Attorney General, Department of Justice, Tax Division, 1981-1983

Kathleen Pakenham

Cooley, LLP

Law Clerk, U.S. District Court for the Eastern District of New York, 1996-1997

Emily A. Parker

Thompson & Knight, LLP

Acting Chief Counsel, Internal Revenue Service, 2003-2004

Deputy Chief Counsel, Internal Revenue Service, 2002-2003

Vice-Chair, ABA Section of Taxation, Professional Services, 2010-2011

Former Regent, Board of Regents, American College of Tax Counsel

Dennis L. Perez

Hochman, Salkin, Rettig, Toscher & Perez, PC

Senior Trial Attorney, Internal Revenue Service, Los Angeles, CA, 1982-1986

Ellis Reemer

DLA Piper, LLP

Former Senior Trial Attorney, Internal Revenue Service

Charles P. Rettig

Hochman, Salkin, Rettig, Toscher & Perez, PC

Secretary/Treasurer, American College of Tax Counsel

Vice Chair for Administration, ABA Section of Taxation, 2014-2015

Co-Chair, ABA Annual National Institutes on Criminal Tax Fraud and Tax Controversy

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2009-2011

Chair, California State Bar, Taxation Section, 1999-2000

Christopher S. Rizek

Caplan & Drysdale, Chartered

Regent, American College of Tax Counsel

Attorney-Advisor / AssociateTax Legislative Counsel Tax Legislative Counsel, U.S. Department of Treasury, 1995-1998

Trial Attorney, Tax Division, U.S. Department of Justice, 1984-1988

Chair, ABA Section of Taxation, Court Procedure and Practice Committee, 2009-2011

Edward M. Robbins, Jr.

Hochman, Salkin, Rettig, Toscher & Perez, PC

Chief, Tax Division, United States Attorney's Office, Central District of California, 1994-2004

Avram Salkin

Hochman, Salkin, Rettig, Toscher & Perez, PC

Chair, Beverly Hills Bar Association, Taxation Committee, 1969

Richard J. Sapinski

Sills Cummis & Gross P.C.

Special Trial Attorney, Internal Revenue Service, Philadelphia, PA, 1985-1987

Trial Attorney, Internal Revenue Service, Newark, NJ, 1977-1984

Martin A. Schainbaum

Law Offices of Martin A. Schainbaum

Assistant U.S. Attorney, Tax Division, Northern District of California, 1969-1978

Trial Attorney, Internal Revenue Service, San Francisco, CA, 1964-1969

Bryan Skarlatos

Kostelantz & Fink, LLP

Former Regent, American College of Tax Counsel

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2007-2009

Co-Chair, NYU Tax Controversy Forum

Victor S.O. Song

Former National Chief, IRS Criminal Investigation

Richard Speier

Former Deputy National Chief, IRS Criminal Investigation

Joseph H. Thibodeau

Former Trial Attorney, U.S. Department of Justice, Tax Division

Justin A. Thornton

Law Offices of Justin A. Thornton

Senior Trial Attorney, U.S. Department of Justice, Tax Division, 1979-1987

Steven Toscher

Hochman, Salkin, Rettig, Toscher & Perez, PC

Trial Attorney, U.S. Department of Justice, Tax Division, 1979-1983

Revenue Agent, Internal Revenue Service, 1974-1976

Past-Chair, Los Angeles County Bar Association, Taxation Section

Josh Ungerman

Meadows Collier Reed Cousins Crouch & Ungerman, LLP

Attorney-Advisor, U.S. Tax Court, 1990-1992

Senior Trial Attorney, Internal Revenue Service, 1992-1994

Special Assistant U.S. Attorney, Northern District of Texas, 1992-1994

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2014-2015

Todd Welty

McDermott Will & Emery LLP

Past Chair, ABA Taxation Section, Standards of Tax Practice Committee, Subcommittee for

Summons Enforcement

B. John Williams, Jr.

Skadden, Arps, Slate, Meagher & Flom, LLP

Chief Counsel, Internal Revenue Service, 2002-2003

Judge, United States Tax Court, 1985-1990

Deputy Assistant Attorney General, Department of Justice, Tax Division, 1983-1984

Special Assistant to the Chief Counsel, Internal Revenue Service, 1981-1983

Thomas E. Zehnle

Miller & Chevalier Chartered

Chief, Criminal Enforcement Section (Southern), Tax Division, U.S. Department of Justice, 2001-2004

Counsel to Assistant Attorney General, Tax Division, U.S. Department of Justice, 2000-2001

Trial Attorney, Criminal Enforcement Section (Southern), Tax Division, U.S. Department of Justice, 1990-2000