Fred T. Goldberg Jr.
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Fred T. Goldberg Jr. (born October 15, 1947) is an American
tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
lawyer who has served in high-ranking positions in the
United States Government The federal government of the United States (U.S. federal government or U.S. government) is the national government of the United States, a federal republic located primarily in North America, composed of 50 states, a city within a feder ...
, including holding the position of
Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section ...
.


Career

Goldberg graduated from
Yale University Yale University is a Private university, private research university in New Haven, Connecticut. Established in 1701 as the Collegiate School, it is the List of Colonial Colleges, third-oldest institution of higher education in the United Sta ...
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 The Office of Economic Opportunity was the agency responsible for administering most of the War on Poverty programs created as part of United States President Lyndon B. Johnson's Great Society legislative agenda. It was established in 1964 as an ...
. In 1971, he accepted a position as an Assistant Dean for Yale's
Calhoun College John C. Calhoun (1782–1850) was the 7th vice president of the United States. Calhoun can also refer to: Surname * Calhoun (surname) Inhabited places in the United States *Calhoun, Georgia * Calhoun, Illinois *Calhoun, Kansas *Calhoun, Kentucky ...
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, distribution, and consumption of goods and services. Economics focuses on the behaviour and interactions of economic agents and how economies work. Microeconomics analyzes ...
at Yale. He held these positions until 1973, when he completed his Juris Doctor degree at
Yale Law School Yale Law School (Yale Law or YLS) is the law school of Yale University, a 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.S. News & Worl ...
. 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: *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 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 ...
. 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 Skadden, Arps, Slate, Meagher & Flom LLP and Affiliates is an American multinational law firm headquartered in New York City. Founded in 1948, the firm consistently ranks among the top U.S. law firms by revenue. The company is known for its wor ...
.


Interactions with Scientology

Allegedly,
Scientology Scientology is a set of beliefs and practices invented by American author L. Ron Hubbard, and an associated movement. It has been variously defined as a cult, a Scientology as a business, business, or a new religious movement. The most recent ...
officials, including Church leader
David Miscavige David Miscavige (; born April 30, 1960) is the leader of the Church of Scientology and, according to the organization, "Captain of the Sea Org". His official title within the organization is Chairman of the Board of the Religious Technology Cen ...
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 d ...
'' 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 Tr ...
, 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