BERGEN COUNTY BAR TAX BULLETIN, VOL. 41, NO. 11

Written by: Theodore M. David, Chair Emeritus, Tax Law Committee

Current Items: 

  • Thanksgiving, Pardons and Tax Fraud

Thanksgiving Day holds a unique and enduring place in American culture, blending gratitude, history, and community into a single national celebration. Its importance today reaches far beyond the dinner table. For many, it represents a dedicated moment to pause, reflect, and appreciate the people and experiences that enrich their lives. Families gather from near and far, traditions are revisited, and a shared meal becomes a symbol of unity and thankfulness. Yet the modern holiday has deep historical roots that shape its meaning as much as the present-day customs do.

The origins of Thanksgiving trace back to 1621, when the Pilgrims at Plymouth Colony held a harvest feast after surviving their first challenging year in the New World. With help from the Wampanoag people—who taught them vital agricultural practices—the Pilgrims were able to produce enough food to sustain their community. The shared meal between the colonists and the Wampanoag is often cited as the “First Thanksgiving,” although it was not initially considered a national holiday. It was, instead, a regional gathering centered on gratitude for survival and blessing.

Thanksgiving evolved significantly over the centuries. During the American Revolution, the Continental Congress issued proclamations urging days of thanks for victory and resilience. Later, in the 19th century, writer Sarah Josepha Hale campaigned tirelessly to establish Thanksgiving as a national holiday, arguing that it would strengthen American unity. Her efforts succeeded when President Abraham Lincoln, seeking to heal a nation divided by civil war, declared Thanksgiving a national holiday in 1863. He emphasized its purpose as a day for Americans to come together in gratitude, despite hardship.

Today, Thanksgiving stands as both a cultural tradition and a reminder of America’s complex history. While the holiday celebrates ideals of generosity and togetherness, it also encourages reflection on the experiences of Indigenous peoples and the broader historical context surrounding early colonial encounters. This dual perspective enriches the meaning of the day, inviting gratitude that is thoughtful rather than superficial.

Ultimately, Thanksgiving endures because it speaks to universal human values. It invites people to slow down, recognize their blessings, acknowledge their history, and share meaningful moments with others. In a fast-paced world, that reminder remains as important as ever.

Okay, so I didn’t write that. Came right out of cyberspace. I had planned to write a historical essay on the role of Thanksgiving, but instead, I just asked ChatGPT to write it for me. It was way too good than anything I could have written. But it got me thinking about the kindness traditionally shown to various turkeys this time of year. There are, of course, the feathered kind that go gobble gobble—and then there are the other “turkeys,” the true birdbrains whose misdeeds are far more serious, yet who sometimes still manage to walk away unscathed.

Recently, the IRS Criminal Investigation Division, as it does every holiday season, posted on its website a roundup of tax cheaters who have been sentenced for their violations—an annual reminder meant to encourage the rest of us to stay on the straight and narrow. And I’m pleased to note that not one of the highlighted taxpayers is from New Jersey.

This year’s list included:

• In Louisiana, a Gonzales man sentenced to 18 years in federal prison for a multimillion-dollar scheme involving the COVID-19-era employee retention credit program.
• In California, convictions in a $25 million fraud scheme out of Bakersfield.
• In Maine, a tax return preparer found guilty of submitting false returns.
• In Massachusetts, a CPA who pleaded guilty to conspiring to defraud the IRS and participating in pandemic relief fraud.
• And in New Mexico, a Roswell woman sentenced for multiyear schemes targeting COVID relief funds and tax refunds.

Very few tax evaders receive any reprieve. One exception was Rev. Darryl Strawberry, who was convicted of tax evasion in 1995 for failing to report $350,000 in income from appearances and autograph shows between 1986 and 1990. He served six months of home confinement and was recently granted a pardon.

There are others, of course—but unless you’re unusually fortunate, it’s best not to count on any holiday-season mercy if you’ve been bending the tax laws.

Wishing You and Yours a Tax-Free Thanksgiving and the Start of the Tax Filing Season Soon to Come.

Questions or comments should be emailed to: tdavidlawyer@gmail.com.