Fred T. Goldberg, Jr.
   HOME

TheInfoList



OR:

Fred T. Goldberg Jr. (born October 15, 1947) is an American tax
lawyer A lawyer is a person who practices law. The role of a lawyer varies greatly across different legal jurisdictions. A lawyer can be classified as an advocate, attorney, barrister, canon lawyer, civil law notary, counsel, counselor, solic ...
who has served in high-ranking positions in the United States Government, including holding the position of Commissioner of Internal Revenue.


Career

Goldberg graduated from
Yale University Yale University is a private research university in New Haven, Connecticut. Established in 1701 as the Collegiate School, it is the third-oldest institution of higher education in the United States and among the most prestigious in the wo ...
with a
Bachelor's degree A bachelor's degree (from Middle Latin ''baccalaureus'') or baccalaureate (from Modern Latin ''baccalaureatus'') is an undergraduate academic degree awarded by colleges and universities upon completion of a course of study lasting three to six ...
in 1969. After obtaining his B.A., he was a special assistant at the Office of Economic Opportunity. In 1971, he accepted a position as an Assistant Dean for Yale's Calhoun College and served as an instructor in
political science Political science is the scientific study of politics. It is a social science dealing with systems of governance and power, and the analysis of political activities, political thought, political behavior, and associated constitutions and la ...
and
economics Economics () is the social science that studies the Production (economics), production, distribution (economics), distribution, and Consumption (economics), consumption of goods and services. Economics focuses on the behaviour and intera ...
at Yale. He held these positions until 1973, when he completed his
Juris Doctor The Juris Doctor (J.D. or JD), also known as Doctor of Jurisprudence (J.D., JD, D.Jur., or DJur), is a graduate-entry professional degree in law and one of several Doctor of Law degrees. The J.D. is the standard degree obtained to practice law ...
degree at
Yale Law School Yale Law School (Yale Law or YLS) is the law school of Yale University, a Private university, private research university in New Haven, Connecticut. It was established in 1824 and has been ranked as the best law school in the United States by ''U ...
. After completing his J.D., was hired as an associate with the firm Latham, Watkins, and Hills. He was named as a
partner Partner, Partners, The Partner, or, The Partners may refer to: Books * ''The Partner'' (Grisham novel), by John Grisham, 1997 * ''The Partner'' (Jenaro Prieto novel), 1928 * ''The Partners'' (book), a 1983 book by James B. Stewart * ''Partner'' (m ...
in the firm in 1981. He served with the firm until 1984. From 1982 to 1986, Goldberg served at the
Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory ta ...
: *Assistant to the Commissioner of the Internal Revenue Service (1981–1982) *Acting Director of the Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service (1982) * Chief Counsel for the Internal Revenue Service (1984–1986) In 1989, Goldberg was selected to be the Commissioner of the IRS. He held that position until 1992, when he was chosen as Assistant Secretary for Tax Policy in the
United States Department of the Treasury The Department of the Treasury (USDT) is the national treasury and finance department of the federal government of the United States, where it serves as an executive department. The department oversees the Bureau of Engraving and Printing and t ...
. He currently resides in
Bethesda, Maryland Bethesda () is an unincorporated, census-designated place in southern Montgomery County, Maryland. It is located just northwest of Washington, D.C. It takes its name from a local church, the Bethesda Meeting House (1820, rebuilt 1849), which in ...
with his family and is a partner in the office of Skadden, Arps, Slate, Meagher & Flom.


Interactions with Scientology

Allegedly, Scientology officials, including Church leader David Miscavige arrived at his office without an appointment one day to petition for relief. The meeting was not listed on Goldberg's appointment calendar, which was obtained by ''
The New York Times ''The New York Times'' (''the Times'', ''NYT'', or the Gray Lady) is a daily newspaper based in New York City with a worldwide readership reported in 2020 to comprise a declining 840,000 paid print subscribers, and a growing 6 million paid ...
'' through the
Freedom of Information Act Freedom of Information Act may refer to the following legislations in different jurisdictions which mandate the national government to disclose certain data to the general public upon request: * Freedom of Information Act 1982, the Australian act * ...
(FOIA). While details are not known, it was under Goldberg's administration that the long running IRS/Scientology legal conflict ended, though it took two years (under two other Commissioners) to work out the details. Scientology received a unique
tax exemption Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, redu ...
in 1993 and the IRS has refused to release the agreement, even after a FOIA request by ''The New York Times'' and when requested by the court in the Sklar case. (A draft version of the agreement was leaked to the WSJ and published late in 1997.) In early 2002, Judge Silverman, of the
United States Court of Appeals for the Ninth Circuit The United States Court of Appeals for the Ninth Circuit (in case citations, 9th Cir.) is the U.S. federal court of appeals that has appellate jurisdiction over the U.S. district courts in the following federal judicial districts: * District ...
wrote the following:
If the IRS does, in fact, give preferential treatment to members of the Church of Scientology—allowing them a special right to claim deductions that are contrary to law and rightly disallowed to everybody else—then the proper course of action is a lawsuit to stop that policy. The remedy is not to require the IRS to let others claim the improper deduction, too.Sklar v. Commissioner of Internal Revenue
United States Court of Appeals for the Ninth Circuit The United States Court of Appeals for the Ninth Circuit (in case citations, 9th Cir.) is the U.S. federal court of appeals that has appellate jurisdiction over the U.S. district courts in the following federal judicial districts: * District ...
, No. 00-70753, Tax Court No. 1556-97, Amended Opinion, Appeal from the
United States Tax Court The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Trib ...
, Amended, February 27, 2002.


References


External links

*
Biography on Skadden, Arps web site
{{DEFAULTSORT:Goldberg, Fred T. Jr. 1947 births Living people Commissioners of Internal Revenue People from Bethesda, Maryland Yale Law School alumni Scientology Tax lawyers Skadden, Arps, Slate, Meagher & Flom people People associated with Latham & Watkins