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Brockman, Defendant in Pending Major Tax Crimes Case, Dies (8/6/22)

As readers of this blog and other blogs and news in general know,
the Government has been pursuing a major tax crimes case against Robert
Brockman.  See One Big Fish Indicted
and Lesser Big Fish Achieves NPA for Cooperation
(Federal Tax Crimes Blog 10/16/20),
here;
and Brockman Found Competent to Stand Trial (Federal Tax Crimes Blog 5/24/22),
here.  

Brockman died late yesterday, Friday, June
5.  See David Voreacos and Neil Weinberg,
Robert Brockman, Software Developer Who Fought IRS, Dies at 81 (Bloomberg
8/6/22), here
(highly recommended).   This moots the
criminal case, but the civil side (involving both administrative investigations
and civil cases) will continue.

One of the IRS civil initiatives that continues is a
jeopardy assessment (meaning an assessment made for a tax normally requiring a
notice of deficiency and opportunity to litigate in the Tax Court before assessment).  I discuss jeopardy assessments in my Federal
Tax Procedure Book (2022 Practitioner Edition) beginning at p. 503. (The book may be
downloaded at the links provided here.)  A jeopardy assessment permits a taxpayer
assessed to bring an expedited proceeding in the district court, and Brockman
has done so.  Brockman v. United States
(S.D. Tex. Case No. 4:22-cv-00202), Courtlistener docket entries here.  According to the docket entries, oral
argument was held on 8/3/22 (Dkt. #56 & 57) and the Court notified of the
death on 8/6/22 (Dkt. #59).  (I could not
find on PACER a similar notice to the Court, but the same Judge is assigned to
both cases; the CourtListener docket entries for the criminal case are here.)

Brockman also has a case pending in the Tax Court.  Brockman v. Commissioner (T.C. Docket #764-22),
here.  The documents in the case are not available
on the U.S. Tax Court DAWSON web site.  All
that has happened in that case is Brockman’s filing of the Petition, the IRS’ Answer,
and Brockman’s Reply to Answer.

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