Tax Court: Attorney In IRS's Office of Chief Counsel Underreported Income and Overstated Deductions

In an otherwise unremarkable case, the Tax Court yesterday held that an attorney in the IRS's Office of Chief Counsel in L.A. (J.D. 1972, Illinois; LL.M. (Taxation) 1978, NYU) and his then-wife (they divorced before the trial in the case) underreported their income and failed to substantiate their claimed business expenses (including a claimed home office deduction). LeBlouch v. Commissioner, T.C. Memo. 2007-145 (6/11/07).  The tax lawyer-husband worked for General Motors (1972-80), Monsanto (1980-88), and Seagate Technology (1988-90) before joining the IRS's Office of Chief Counsel in L.A. (1990-99) and then leaving to work in private practice as a tax lawyer in L.A. in 2000.