Taylor Lohmeyer Law Firm PLLC v. United States (5:18-cv-01161), District Court, W.D. Texas (2018)
This is a government case where the IRS is alleging that this Estate and Tax Planning Law Firm in Austin Texas helped clients illegally avoid paying U.S. Taxes and they want the client list. The lower court has obliged, now it’s off to the 5th Circuit Appellate panel to rule on….
Fred Lohmeyer graduated from The University of Texas at Austin in 1960, with the degree of Bachelor of Business Administration, and in 1962, with the degree of Doctor of Jurisprudence. While at the Law School of the University of Texas at Austin, he was an Associate Editor of the Texas Law Review and a member of Phi Delta Phi legal fraternity.
Mr. Lohmeyer’s primary focus is on the practice of estate planning and probate law. Mr. Lohmeyer is Board Certified by The Texas Board of Legal Specialization as a specialist in the field of Estate Planning & Probate Law.
He is a Fellow of the American College of Trust and Estate Counsel. He was named as a Texas Super Lawyer in the fields of Estate Planning/Trusts in Texas Monthly Magazine, from 2003 to 2014.
Mr. Lohmeyer is a Fellow of the Texas Bar Foundation. He was a member of the Board of Governors of the Dallas Estate Planning Council in 1997-1998. He was a member of the Council of the Probate, Trusts, and Estates Section of the Dallas Bar Association in 1992-1993.
For many years, Mr. Lohmeyer was a frequent author and speaker at tax and estate planning law courses sponsored by the Professional Development Program of the Texas Bar Association, and was also an author and speaker at a tax law course sponsored by The Texas Society of Certified Public Accountants.
Mr. Lohmeyer served as a member of The Board of Trustees of King College in Bristol, Tennessee from 2001 to 2008, and was an Elder in the Highland Park Presbyterian Church in Dallas, Texas, for many years. He recently served as an Elder in the First Presbyterian Church of Kerrville, Texas, and is currently serving as a Director of the Symphony of the Hills Association, Inc., Kerrville, Texas.
SUMMARY OF COMPLAINT
This case is about the Internal Revenue Service’s attempt to seek by John Doe summons certain information related to the clients of Taylor Lohmeyer Law Firm PLLC (“the Firm”), including the clients’ names.
The Firm is the Kerrville estate-planning practice of Fred Lohmeyer and, until his death in 2016, John Taylor.
The IRS previously audited a taxpayer (Taxpayer-1) who used the Firm to “set up foreign accounts, foreign trusts, and foreign corporations to avoid paying U.S. taxes for which he was liable.”
This audit led to a closing agreement with Taxpayer-1 “admitting an unpaid income tax liability of over $2 million from unreported income of over $5 million for the 1996 through 2000 years, as well as additional penalties (including civil fraud penalties) from foreign entities set up and managed by Taylor Lohmeyer.”
Here, the IRS seeks names of and other information related to the Firm’s clients between 1995-2017 to investigate the tax liability of those who used the Firm to “create and maintain foreign bank accounts and foreign entities that may have been used to conceal taxable income in foreign countries.”
The Government undertakes this investigation, it states, because offshore tax evasion usually involves a foreign financial account and an offshore entity controlled by nominee directors to hide the taxpayers’ beneficial ownership.