Tax Attorneys Urge Prompt Confirmation of DOJ Tax Division Nominee

We write in enthusiastic support of the appointment of Kathryn Keneally to be Assistant Attorney General for the Tax Division of the Department of Justice. We write as lawyers who are deeply familiar with the work of the Tax Division and also with the exemplary career, strong reputation, personal integrity, work ethic and character of Kathryn Keneally. Some of us have worked jointly with her in cases, some of us have appeared opposite her in cases and others have participated alongside her in various professional organizations.

The Tax Division is charged with promoting public compliance with the internal revenue laws by ensuring strict and even-handed enforcement. This charge covers a broad spectrum of civil litigation in United States District Courts, United States Bankruptcy Courts, United States Court of Federal Claims and state courts. It also includes representation before the United States Courts of Appeals and the various state appellate courts as well as the criminal investigation and prosecution of individuals and corporations. She has a deep knowledge and understanding of the Internal Revenue Code, the Treasury Regulations and relevant case authorities involved in a wide range of civil and criminal tax related issues. She knows, understands and respects the history and traditions of the Tax Division and its relationship with the Internal Revenue Service. Ms. Keneally previously served as a law clerk for a Judge of the U.S. District Court for the Eastern District of New York and has since represented clients in litigation matters for more than 25 years. With her long, distinguished career in both civil and criminal tax controversies and litigation, Ms. Keneally is unusually experienced in the vast range of tax, criminal and legal issues for which the Tax Division is responsible.

The successful functioning of the Tax Division requires strong leadership skills and an ability to see the effects of particular arguments on the overall interests of the United States. Shaping arguments to respect those interests, and to protect the special credibility the Tax Division has acquired over the decades of its existence, while maintaining clarity and force in presentations, demands the entire range of knowledge, intelligence, judgment, and other capacities that Kathryn Keneally has in abundance. She is a quick study, careful listener, and acute judge of legal arguments. Ms. Keneally's approach to practicing law throughout her career -- her meticulousness in understanding and presenting facts accurately and her insistence on coherently providing the foundation for the positions she is urging -- clearly demonstrate that she will appropriately and fully protect and promote the rule of law served by the Tax Division.

Ms. Keneally is open-minded and courteous while engaging in well-reasoned, thoughtful discussions on often complex, technical issues. Her outstanding character and integrity, coupled with her leadership and team-building skills, will serve the highest traditions of the Tax Division.

Finally, we take special note of Ms. Keneally's long-term efforts and strong desire to support the integrity of our system of tax administration by her diligent efforts to enhance the ethics, credibility and knowledge of both private and government practitioners throughout the United States. She not only gives her time and expends significant personal effort to participate in professional organizations and conferences, she leads those organizations and conferences. She regularly authors or co-authors well-respected articles in national journals. It is no exaggeration to state that she is one of our nation's leading authors and thinkers regarding tax administration and tax litigation.

We anticipate that the Senate, after full inquiry, will see all the virtues that Ms. Keneally possesses which we know and appreciate from our firsthand experience. She is the consummate professional with a stellar personal and professional reputation. We urge the Senate to promptly confirm the appointment of Kathryn Keneally to serve as the next Assistant Attorney General for the Tax Division.

Frankel & Abrams

Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2003-2005

Associate Independent Counsel (Iran-Contra), 1989-1990

Assistant U.S. Attorney, Southern District of New York, 1982-1989

Chief Appellate Counsel, Southern District of New York, 1985-1986

Chief Major Crimes Unit, Southern District of New York, 1986-1988

Frank Agostino

Agostino & Associates

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

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

David D. Aughtry

Chamberlain, Hrdlicka, White, Williams & Aughtry

Chair, Southern Federal Tax Institute, Board of Trustees, 2011

Trial Attorney, Internal Revenue Service, 1978-1982

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

Stanley Blend

Oppenheimer, Blend, Harrison and Tate, Inc

Chair, ABA Section of Taxation, 2007-2008

Chair, State Bar of Texas, Section of Taxation, 1987-1988

Assistant Branch Chief, Tax Court Litigation Division, Chief Counsel, Internal Revenue Service, Washington, DC 1971-1972

Staff Attorney, Chief Counsel, Internal Revenue Service, Washington, DC, 1967-1971

Megan L. Brackney

Kostelantz & Fink, LLP

Secretary, ABA Section of Taxation, 2010-2011

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

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

Thomas Callahan

Thompson Hine LLP

Regent, American College of Tax Counsel

Council Director, ABA Section of Taxation, 2008

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

Larry A. Campagna

Chamberlain, Hrdlicka, White, Williams & Aughtry

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

Caroline Ciraolo

Rosenberg Martin Greenberg, LLP

Vice-Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2011-2013

Chair, Taxation Section, Maryland State Bar Association, 2008-2009

John M. Colvin

Chicoine & Hallett, P.S.

Vice-Chair, ABA Section of Taxation, Committee on Civil and Criminal Tax Penalties, 2011-2013

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

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

Elizabeth Copeland

Oppenheimer, Blend, Harrison and Tate, Inc.

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

Attorney Advisor, U.S. Tax Court, Washington, D.C., 1992-1993

Thomas A. Cullinan

Sutherland Asbill & Brennan LLP

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

Michael J. Desmond

Bingham McCutchen LLP

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

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

Charles H. Egerton

Dean Mead

Chair, ABA Section of Taxation, 2010-2011

Former Chair, Florida Bar, Tax Section

Former Chair, Southern Federal Tax Institute, Board of Trustees

Niles Elber

Caplin & Drysdale, Chartered

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

W. Curtis Elliott, Jr.

Culp, Elliott & Carpenter, PLLC

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

Diana Erbsen

DLA Piper, LLP

Chair, ABA Section of Taxation, Standards of Tax Practice Committee, 2011-2013

Former Attorney-Advisor to the United States Tax Court

Lawrence S. Feld

Law Offices of Lawrence S. Feld

Assistant U.S. Attorney, Southern District of New York, 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

Morgan, Lewis & Bockius LLP

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

Gersham Goldstein

Stoel Rives LLP

Regent, American College of Tax Counsel

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

Former Council Director, ABA Section of Taxation

Armando Gomez

Skadden, Arps, Slate, Meagher & Flom, LLP Former

Vice-Chair, ABA Section of Taxation Attorney-Advisor,

Internal Revenue Service, 1994-1996

Robin L. Greenhouse

McDermott, Will & Emery

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

Chicoine & 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

Lawrence M. Hill

Dewey & LeBoeuf

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

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

Barbara T. Kaplan

Greenberg Traurig

Senior Trial Attorney, Internal Revenue Service, 1975-1979

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

Robert E. McKenzie

Amstein & Lehr LLP

Regent, 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

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

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

Kathleen Pakenham

Cooley, LLP

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

William M. Paul

Covington & Burling, LLP

Chair, ABA Taxation Section, 2011-2012

Deputy Tax Legislative Counsel, U.S. Treasury Department, Office of Tax Policy, 1988-1989

Dennis L. Perez

Hochman, Salkin, Rettig, Toscher & Perez, PC

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

H. James Pickerstein

McElroy, Deutsch, Mulvaney & Carpenter, LLP

Court Appointed U.S. Attorney (and Acting U.S. Attorney), District of Connecticut, 1973-1974

Chief Assistant U.S. Attorney and Chief of Special Prosecutions, District of Connecticut, 1973-1986

Trial Attorney, U.S. Department of Justice, Criminal Division, 1970-1972

Cary D. Pugh

Skadden, Arps, Slate, Meagher & Flom, LLP

Special Counsel to the Chief Counsel for the Internal Revenue Service, 2002-2005

Tax Counsel and Minority Tax Counsel, Senate Finance Committee, 1999-2002

Ellis Reemer

DLA Piper, LLP

Former Senior Trial Attorney, Internal Revenue Service

Charles P. Rettig

Hochman, Salkin, Rettig, Toscher & Perez, PC

Regent, American College of Tax Counsel

Co-Chair, ABA Annual National Institute 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/Associate Tax 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

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

Jasper G. Taylor, III

Fulbright & Jaworski, LLP

Former Chair, Chair, ABA Section of Taxation, Committee on Court Procedure

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

Todd Welty

SNR Denton

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

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