Ben Tompkins: Former DOJ Tax Division Trial Attorney and AUSA
A Tax Division trial attorney on the oath, a section 6103 case with press in the room, and what defense counsel should watch while DOJ’s tax work is being reorganized.

About the Guest
Ben Tompkins is a partner at Nardiello Turanchik Tompkins, where he defends clients in civil and criminal tax matters. He spent about eleven years at the Department of Justice: as a trial attorney in the Tax Division’s Civil Trial Section, then as an Assistant United States Attorney in Los Angeles handling civil and criminal tax cases. He also served on the faculty of the National Advocacy Center in Columbia, South Carolina, training new Department lawyers in trial advocacy.
Before the Tax Division, he clerked for the D.C. Court of Appeals and practiced class-action defense at a firm with offices in D.C., Florida, and Connecticut. In 2017 he left government for a white-collar boutique in Kansas City. He chairs the Criminal Tax Enforcement Subcommittee of the ABA Tax Section’s Civil and Criminal Tax Penalties Committee.
He earned his J.D. with high honors from the George Washington University Law School, where he was elected to the Order of the Coif, and his B.A. from Pepperdine University. He received the Attorney General’s Outstanding Attorney Award six consecutive years, from 2008 through 2013, and he is a Fellow of the American College of Tax Counsel. His firm’s site is nt-llp.com.
In This Episode
- Why he left class-action defense for the Tax Division after a D.C. Court of Appeals clerkship
- Landing in the Southern Section of the Civil Trial Section without an LL.M.
- Leading IRS depositions in a high-profile section 6103 donor-disclosure case
- Carrying out an oath when every hearing has press in the room
- How becoming an AUSA in Los Angeles changed the standard judges held him to
- Teaching trial lawyers at the National Advocacy Center, with real jurors deciding the final cases
- Sitting down in closing when the district judge has already decided
- Mentorship in the ABA Tax Section and putting other lawyers forward
- What a criminal prosecutor on the ground is saying about DOJ’s tax restructuring and the National Fraud Enforcement Division
- Why criminal tax investigations and prosecutions are still going to occur, including out of civil cases
- The 2017 shift from AUSA in Los Angeles to defense work in Kansas City
- Advice to younger attorneys considering DOJ, IRS Chief Counsel, or another government shop
About This Conversation
Ben Tompkins joins Alexander Powell to explain why he applied to the Tax Division without tax credentials: he wanted hands-on litigation experience, and the Division had openings. He landed in the Southern Section of the Civil Trial Section, now the tax location branch of the Civil Division.
They discuss the case that made the job feel real: a high-profile Internal Revenue Code section 6103 disclosure action tied to the Obama-era IRS nonprofit-targeting investigations, where he led depositions of IRS employees, including the person accused of leaking a donor’s identity. On handling press in that case: “You’re representing the United States. You took an oath and you just carry out the oath.”
The conversation turns to Los Angeles, where the U.S. Attorney’s Office had its own tax unit, then to teaching new Department lawyers at the National Advocacy Center. One trial lesson: if the judge has already decided, sit down. On cross: “If you make a good point and you think you’ve done your job, you sit down.”
They close with mentorship in the ABA Tax Section, what practitioners are hearing about DOJ’s structural changes and the National Fraud Enforcement Division, eggshell audits, the 2017 move from Los Angeles to a Kansas City white-collar boutique, and advice to younger lawyers: take the government job if you get it. “There’s no substitute for the experience you get.”
Watch the Episode
Timestamps
- 0:00 Welcome to Cited Authorities
- 0:30 Why the Tax Division after the clerkship
- 2:10 The case that made the job feel real
- 3:15 Press, transcripts, and the oath
- 3:59 AUSA, Los Angeles
- 5:01 National Advocacy Center
- 5:55 Trial epiphanies; sit down
- 8:54 Mentorship and the Tax Section
- 10:25 Practitioners and DOJ structural changes
- 11:23 What defense counsel should watch
- 11:53 Eggshell audits; government to private practice
- 13:54 Advice to younger attorneys
- 15:06 Where to find Ben
Resources & Links
- Internal Revenue Code section 6103 (return confidentiality and disclosure)
- National Advocacy Center (DOJ training, Columbia, South Carolina; archived page)
- ABA Tax Section, Civil and Criminal Tax Penalties Committee
- DOJ Tax Division archive notice
- National Fraud Enforcement Division creation memorandum
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