Devvy Kidd -- The Agony, The Ecstasy, The Agony -
[Cached Version]
Published on: 11/7/2004
Last Visited: 12/12/2005
The jury was shown the video taped deposition of Joe's former IRS supervisor, Robert Gorini, which was recorded on May 20, 2005.
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"Mr. Gorini studied accounting and got a degree in commerce.He got a job with the IRS as a criminal investigator and special agent right out of the university.With his four year degree in hand in December, 1971.In 1996-97 Gorini and Banister served on the finance committee of their church together.
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Gorini believed that Joe had the potential to be a good IRS special agent.
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Gorini gave Joe the forms and contact information to apply for a position with the IRS.
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"Gorini was a group supervisor with the IRS.
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Joe ended up in Gorini's group after Marquetta was assigned to another position with the IRS, and her group members were put in two other groups, one of which was headed by Gorini.
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"Gorini stated that lower level agents are graded 5-12.Employees with grades 5-9 need assistance, 10 some independence, 11-12 more independence and grade 13 should be able to handle any kind of investigations on their own.When Joe was transferred to Gorini's group he was already a grade 13 agent.
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"Then exhibit #4 was shown to Gorini which is a September 15, 1998 e-mail from Gorini to Joe.
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"Gorini further testified that to become a grade 13 agent, special agents have to perform well and compete with their colleagues for such a grade.Next, exhibit # 5, which is a form that the IRS used to grade candidates for grade 13.Gorini testified that it was common knowledge that Joe was a good employee.
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Gorini stated that page 5 of exhibit 5 has a list of criteria for promotion to grade 13, such as application of criminal statutes.Special Agents are given training on criminal tax laws.Most of these criminal tax laws are section 7201 through 7207 as well as section 7212.Gorini stated that agents needed to understand the definition of words such as the term income, and that Joe was very articulate and a good report writer.
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Joe had talks with Gorini about his research on these issues and had asked Gorini if he could research these issues on his own time and expense.
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Gorini stated that when he had his special agent training, he was taught various things the same as Joe.
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Gorini was given a copy of the US Constitution, but that the reading and understanding of it was not required.Furthermore, special agents are given minimal legal research training.Instead they usually seek assistance and guidance from legal counsel.
"Gorini considers Joe to be an honorable man. At this time exhibit #10, which is a topical law report from the Commerce Clearing House (CCH) was introduced.
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Gorini stated that Internal Revenue Manuals are the guides for the special agents which direct them in doing their job.
"Exhibit #11, which is a Friday, June 6, 1998 e-mail was introduced to Gorini.
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This e-mail was Cc to Gorini as well as to Paul Barville who was the supervisor of the entire CID office of the IRS in San Jose, California.
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"Exhibit #13 was a January 13, 1999 e-mail of Gorini to Joe which mentioned that an organized crime enforcement tax force training was going to take place in the near future.
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"Gorini stated that it was common knowledge that Joe did good work.
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"Exhibit 15, was a document that showed Joe and Gorini to be members of the NRA and that both attended city counsel meetings about gun issues.
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"Exhibit #16 is a two-page declaration of Gorini dated March 20, 1998 in which he states that he has never known Joe to be dishonest or lie.
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"Exhibit #18 is a February 8, 1999 four-page letter from Joe to Gorini which was attached to Joe's report about the federal income tax which was written to the commissioner of Internal Revenue.
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Gorini was not happy about receiving this letter even though the night before Joe had told Gorini that it would be forthcoming and would be on his chair in the morning.
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Gorini was not happy about receiving this letter even though the night before Joe had told Gorini that it would be forthcoming and would be on his chair in the morning.
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Joe asked Gorini to forward his letter and his report to the commissioner of the Internal Revenue.
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Gorini gave the above documents along with his own cover letter to his supervisor to Paul Varville.
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Gorini to put Joe on administrative leave.
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Gorini was asked "Do you recall saying that if you had twelve special agents like Joe that they wouldn't need a supervisor."
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Gorini said " I could have."
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Gorini said "If I said it, I would have meant it."
"Gorini stated that he had recommended overall performance awards for Joe and he believes Joe is an honest person.
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Gorini stated that the IRS special agents handbook guides the actions of IRS special agents.
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When asked what section of the code someone in Joe's position was required to file a tax return, Gorini stated that 30-35 years ago he might have studied the issue, but he certainly doesn't remember it now.
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Gorini stated that Joe was an honest man.
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"Then the government lawyer Twiss asked Gorini "What is your definition of an honest man." Gorini said "Someone who is honest and moral."
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Gorini said "Other than that he is an honest man."Twiss asked "Would it change your opinion of this honest man if he was a CPA and he stopped doing that?" Gorini said "I would have reservations about that."
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After this wrangling, it was decided there would be a break while Jeff, Bob and the government lawyers went to a conference room to try and hash out the jury instructions.
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