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 with a
Bachelor's degree 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 and
economics 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.
After completing his J.D., was hired as an
associate with the firm
Latham, Watkins, and Hills. He was named as a
partner 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
Chief may refer to:
Title or rank
Military and law enforcement
* Chief master sergeant, the ninth, and highest, enlisted rank in the U.S. Air Force and U.S. Space Force
* Chief of police, the head of a police department
* Chief of the boa ...
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. He currently resides in
Bethesda, Maryland 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'' through the
Freedom of Information 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 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 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, No. 00-70753, Tax Court No. 1556-97, Amended Opinion, Appeal from the United States Tax Court, 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