Tax Crime Junkies

Dominique Molina
  • 4.4 (29)
  • TRUE CRIME
  • UPDATED DAILY

Tax Crime Junkies The true crime podcast for people who love taxes, scandals, and stories too outrageous to deduct. 🎉 Over 50,000 downloads and counting! 🏆 Ranked #5 on Feedspot’s “30 Best White Collar Crime Podcasts Worth Listening to in 2025.” Hey there, Tax Crime Junkies! This is the true crime podcast where taxes meet temptation...and the numbers don’t always add up. Hosted by Dominique Molina, CPA, MST, CTS and Tom Gorczynski, EA, USTCP, CTP we follow the money trail through cases of fraud, embezzlement, tax evasion, and even homicide to uncover the shocking truth hiding behind the spreadsheets. As tax experts and practitioners, we go beyond the headlines to explain how these crimes happen, why they go undetected for so long, and what ultimately exposes them. From financial schemes gone wrong to greed-fueled cover-ups, we reveal the human motives that turn ordinary people into criminals, and sometimes killers. We’ve talked to investigators, lawyers, insiders, and even those who’ve served time to bring you gripping stories from the shadowy intersection of finance and crime. Along the way, we show what every taxpayer and business owner should know to stay safe, smart, and out of trouble. New episodes drop every other week, combining investigative storytelling, expert insight, and unforgettable twists. Whether you’re a tax professional, a true crime fan, or just fascinated by what people will do for money, Tax Crime Junkies will keep you hooked from the first clue to the final confession. Subscribe wherever you get your podcasts, leave a five-star review, and join us as we follow every trail — all the way to the truth.

  1. The Fine Line Files: The Tax Shelter You’re Not Supposed to Talk About

    6D AGO

    The Fine Line Files: The Tax Shelter You’re Not Supposed to Talk About

    In this episode of The Fine Line Files, Dominique Molina and Tom peel back the layers on one of the most controversial—and misunderstood—tax strategies in modern history: conservation easements. What started as a well-intentioned policy to protect land and promote environmental stewardship quietly transformed into one of the IRS’s most aggressively targeted tax battlegrounds. Billions of dollars. Explosive valuations. Senate outrage. And an audit spotlight so intense most tax professionals won’t even say the words out loud. Today, we break the silence. In this episode, we cover: What a conservation easement actually is—and why it qualifies as a charitable deduction How “highest and best use” valuations turned land preservation into a tax goldmine Why syndicated conservation easements became the IRS’s public enemy number one The four hallmarks that can land a deal on the listed transaction watchlist How a 2.5x valuation multiple became the real tripwire The difference between donating your own land and joining a syndicated deal Audit risk, valuation risk, and penalty exposure—what’s real and what’s hype Why conservation easements aren’t dead… just quieter, tighter, and evolving Between 2010 and 2017, taxpayers claimed over $26 billion in conservation easement deductions—and the IRS has been trying to claw them back ever since. The result? A legal minefield where one missing attachment or appraisal sentence can detonate an entire deduction. This episode doesn’t sell the strategy. It doesn’t condemn it either. Instead, it explains why conservation easements live squarely on the fine line—and why understanding that line matters more than ever for taxpayers and advisors alike. Coming next: We go deeper into how tax incentives meant to protect land became a battleground of auditors, appraisers, promoters, and regulators—and how to navigate this space without stepping on a financial landmine. Because in tax planning, the line between strategy and scheme is thinner than you think. Stay curious. Stay vigilant. Stay on the right side of the Fine Line.

    12 min

  2. FEB 10

    Jack Fisher — Conservation, Corruption, and a Billion-Dollar Tax Shelter

    In this episode of Tax Crime Junkies, Dominique Molina and Tom Gorczynski unravel one of the largest syndicated conservation easement fraud schemes in U.S. history—an operation that generated over $1.3 billion in false tax deductions while hiding behind the language of land preservation. What began as a seemingly noble effort to conserve rural land in North Carolina evolved into a nationwide tax shelter machine fueled by inflated appraisals, compliant professionals, and promises that sounded too good to be true because they were. At the center of it all: CPA Jack Fisher, a trusted insider who understood the tax code well enough to exploit it. And haunting the story to this day: Kate Joy, the investor-relations coordinator who vanished just as the federal indictments landed. We break down how Fisher and his network: Turned conservation easements—a legitimate charitable tax incentive—into a mass-marketed tax shelter Used pre-determined appraisal values to guarantee investors a fixed 4:1 deduction ratio Structured partnerships to obscure land values and acquisition costs Paid CPAs millions in disguised commissions to promote the deals Expanded deductions when offerings were oversold instead of disclosing dilution Created paperwork that looked perfectly compliant… while hiding fraudulent intent On paper, everything checked out. In reality, the deduction was the product. This isn’t just a story about one bad actor. It’s about: How legitimate tax incentives can be weaponized The ethical responsibilities of CPAs, EAs, and advisors The danger of “clean” paperwork masking fraudulent substance Why the IRS and Congress are now aggressively targeting syndicated conservation easements And it’s a reminder that when a tax strategy requires secrecy, backdating, or “just trust us”… the ending is rarely a happy one. Coming Next Episode In Part Two, we’ll cover: The federal indictments and sentences The IRS crackdown on syndicated conservation easements Congressional attempts to reform the law The ongoing battle between conservation, compliance, and abuse And we’ll zoom out to answer the big question: Can conservation easements survive after schemes like this?

    39 min

  3. FEB 3

    Fixing the System — The Tax Gap, Complexity, and Why Enforcement Isn’t “Sexy” (Jens Heycke + Corey Smith)

    If you’ve been following the Brockman–Smith saga, you already know this: the biggest tax crimes don’t just happen in the shadows. They happen in the cracks of a system—one that’s either outdated… or working exactly as designed. In this episode, Dominique sits down again with Jens Heycke, author of Death, Taxes, and Turduckens, and Corey Smith, longtime DOJ tax prosecutor, to zoom out from the scandal and talk about the bigger issue: why schemes like this are possible—and what it would actually take to prevent the next one. This is a reform episode, but it’s not partisan. It’s about incentives, enforcement, complexity, and the uncomfortable math of who can afford to fight the IRS—and who can’t. What You’ll Hear in This Episode A clear explanation of the tax gap—what it is and what it includes (underreported income, offshore concealment, false deductions, fake entities) Why Jens says the U.S. tax gap is ~$447B/year for personal income taxes alone—and over $600B when corporate tax is included The “other gap” nobody talks about: legal avoidance (preferential rates and rules like carried interest) and why it’s so hard to define or measure Jens’s estimate that “legal loopholes” could be 2–3x the tax gap (depending on definitions)—potentially trillions The shocking double-cost problem: ~$447B lost to underpayment/evasion ~another ~$447B spent on compliance (recordkeeping, filing, paid help) Together: roughly $1 trillion in economic drag Corey’s take on why simplification and enforcement matter—but offshore secrecy is still the biggest practical obstacle The reform Corey wanted for decades: treat fraudulent offshore entities differently than legitimate privacy-protected accounts Why reforms often stall: they aren’t “sexy,” and politicians don’t see a win in championing tax enforcement Jens’s argument that tax compliance is regressive: smaller businesses spend far more (as a % of income) on compliance than billionaires How complexity fuels regressiveness: more code = more advantage for people who can afford experts A fascinating comparison: Estonia’s flat tax system and tiny tax code—versus the U.S. “industry” built around navigating complexity Jens’s behavioral economics idea: a Top Taxpayer List—turning ego and competition into voluntary compliance A hard truth about deterrence: in 2023, only 363 people were convicted of tax fraud—making prosecution feel rare and non-threatening Corey’s view on what deters best: high-profile cases against the biggest players (because the public pays attention) How to get the public to care: big cases, big headlines, then use that moment to educate Complexity is a feature, not a bug… for the people who can afford it. The more complicated the code, the more it rewards scale. Guests Jens Heycke — Author of Death, Taxes, and Turduckens, focused on the incentives and failures that make billion-dollar evasion possible. Corey Smith — Former DOJ tax prosecutor, bringing decades of frontline experience on what works (and what doesn’t) in enforcement.

    30 min

  4. JAN 27

    Inside the Turducken Investigation — Author Jens Heycke & DOJ Prosecutor Corey Smith

    In our last episode, we peeled back the layers of the “Turducken”—the offshore nesting-doll structure allegedly used to hide billions. Today, we go inside the investigation with the people who lived it: Jens Heycke, author of Death, Taxes, and Turduckens, and Corey Smith, the longtime DOJ prosecutor who helped build the case. This conversation is part true-crime thriller, part investigative masterclass: encrypted messages hidden inside photos, false-bottom briefcases, a psychiatrist taking the Fifth in court, and an offshore infrastructure so layered that even the IRS nearly walked away from chasing the assets. If you liked The Big Short or Catch Me If You Can, this is that… but in the tax world. What You’ll Hear in This Episode How Jens first got pulled into the Brockman story—and why it had “bad blood” energy from the beginning What the “Turducken” actually is (and why it’s the perfect metaphor for offshore schemes) A simple explanation of the layered structure: trust → offshore company → offshore company → foreign bank account How prosecutors actually start tracing cases like this (domestic accounts outward + foreign ownership back inward) What made the Brockman structure different: the income allegedly never touched U.S. hands to begin with Why nominee controllers are both the “solution” and the Achilles’ heel of offshore concealment The critical Bermuda raid that seized a key computer—and why it triggered Brockman’s downfall Why Jens says it’s “horrifying” the IRS nearly gave up chasing the assets after Brockman died The “Tweel ruling” separation between civil and criminal IRS enforcement—and how it can leave money unrecovered What this case cost to prosecute (Corey’s estimate) and why the return on investment still makes it worth it The bombshell meeting where the Attorney General made the call not to indict Robert Smith—and how Corey handled it The “wish list” of 14 demands Robert Smith agreed to in exchange for the non-prosecution agreement Corey’s candid take on the psychology of white-collar criminals: insecurity + arrogance wrapped together Why billionaires can “buy time” with endless litigation, and how that intimidates agencies into backing down Jens’s take on enforcement “economies of scale”—and why tax defense is easier the richer you are A teaser for the next episode: reform ideas to fix the system that makes Turduckens possible Guests Jens Heycke — Author of Death, Taxes, and Turduckens, investigative writer tracing offshore secrecy from the Caribbean to the courtroom. get your copy  here Corey Smith — Former DOJ prosecutor with 33+ years experience leading major tax fraud prosecutions, including the Brockman case.

    35 min

  5. JAN 20

    Robert Smith & Robert Brockman — Inside the Biggest Tax Turducken Ever Built Tax Crime Junkies

    In this episode of Tax Crime Junkies, hosts Dominique Molina and Tom Gorczynski unravel one of the most astonishing tax crime stories in U.S. history — the intertwined rise and fall of Robert Smith, billionaire private-equity titan and philanthropist, and Robert Brockman, the secretive software mogul behind the largest individual tax-evasion case ever charged. The story opens with a moment of national celebration: Robert Smith pledging to pay off the entire student debt of Morehouse College’s Class of 2019. But behind that generosity lies a labyrinth of offshore trusts, nominee settlors, shell companies, and concealed bank accounts — what author Jens Heycke famously calls a “Turducken” of tax evasion. Dom and Tom trace Smith’s ascent from Bell Labs prodigy to Goldman Sachs banker to founder of Vista Equity Partners — and his fateful partnership with Brockman, who taught him a sophisticated offshore blueprint designed to hide income from the IRS while maintaining total control. As the scheme grows, so do the cracks: a high-stakes divorce demanding full financial disclosure a Swiss bank turning over account data to U.S. authorities a massive charitable pledge quietly withdrawn trustees smashing hard drives with hammers while racing to the airport What follows is a dramatic collision between ambition, secrecy, and enforcement — culminating in a non-prosecution deal for Smith and a 39-count indictment against Brockman, whose case would never reach trial. This episode isn’t just about two men. It’s about beneficial ownership, where legal tax planning ends and criminal evasion begins, and why even the most complex schemes collapse under real-world pressure. What We Cover The Morehouse College moment that shocked the nation Who Robert Smith really is — visionary, philanthropist, tax evader… or all three Robert Brockman’s offshore empire and the A. Eugene Brockman Charitable Trust How the “Turducken” offshore structure actually works Carried interest: legal tax planning vs. criminal concealment Why foreign trusts use nominee settlors — often elderly relatives Beneficial ownership and why paperwork doesn’t control tax outcomes The spending sprees that gave the scheme away Divorce as the ultimate tax-crime truth serum The withdrawn charitable donation that blew Brockman’s cover Protective refund claims and the IRS “checkmate” moment Evidence destruction, hammer-smashed hard drives, and panic Why Robert Smith avoided indictment — and Brockman didn’t The dementia defense, competency hearings, and ultimate collapse Key lessons for taxpayers, CPAs, and advisors Referenced In This Episode Death, Taxes, and Turduckens by Jens Heycke - get your copy  here DOJ Offshore Voluntary Disclosure Program (OVDP) FBAR penalties and foreign account reporting Preqin, private-equity performance database Next week on Tax Crime Junkies, we go inside the case. We’re joined by: Jens Heycke, author of Death, Taxes, and Turduckens, and Corey Smith, the DOJ senior prosecutor who led the Brockman prosecution You’ll hear firsthand how the case was built, why Robert Smith was spared indictment, and what this story reveals about the strengths — and failures — of the U.S. tax system.

    49 min

  6. JAN 16

    The Fine Line Files: Holy Exemptions: Faith, Power, and America’s Most Untouchable Tax Break

    What if one of the largest, wealthiest sectors in America never had to file a tax return? In this episode of The Fine Line Files, Dominique Molina takes listeners inside one of the oldest—and most controversial—features of the U.S. tax system: church tax exemption. From its origins in the Roman Empire to a bombshell 2025 IRS decision allowing churches to endorse political candidates from the pulpit, this episode unpacks how religious organizations became some of the most protected—and least scrutinized—entities in the tax code. This is not an attack on faith. It’s an investigation into power, money, history, and the rules that govern them. 🔍 In this episode, we explore: Why churches have been tax-exempt for nearly 1,700 years How federal income tax exemption for churches became law in 1894 The unique tax privileges churches enjoy today—including automatic 501(c)(3) status and no Form 990 filings The parsonage exemption and why clergy housing is treated differently than any other nonprofit leader The 2025 IRS pivot that now allows churches to endorse political candidates during religious services A dramatic case study: Scientology vs. the IRS and the 25-year legal war over tax-exempt status Why taxing churches would not fix the federal budget (and what the numbers really say) The strongest arguments for and against church tax exemption Where the real “fine line” lies between religious liberty and government subsidy ⚖️ The central question: Is tax-free status a constitutional shield protecting religious freedom… or a mask that sometimes hides behavior we’d never tolerate in any other sector? As always, Dominique invites listeners to question assumptions, follow the money, and decide for themselves where the line should be drawn.

    21 min

  7. JAN 6

    When Religion Meets Revenue: The Scientology Tax Saga

    In this episode, we dive into two of the most feared audits in American life: the IRS audit… and the Scientology audit. One asks for receipts. The other asks for your deepest spiritual secrets. And neither one thinks “I don’t remember” is an acceptable answer. Join Dominique Molina and Tom Gorczynski as they unravel the decades-long war between the Church of Scientology and the Internal Revenue Service — a conflict that involved covert operations, infiltrations, forged IDs, wiretaps, thousands of lawsuits, and one of the strangest reversals in IRS history. In this episode, you’ll hear: How Scientology’s version of “auditing” works — and why it can cost up to $800 an hour The IRS’s early suspicion that Scientology was “a profit-making scheme for Hubbard’s personal enrichment” How the 1967 revocation of Scientology’s tax-exempt status launched a 26-year legal and covert battle Scientology’s spy operations inside federal agencies — including the IRS, DOJ, DEA, and more The largest FBI raid in history targeting Scientology offices How 11 high-ranking Scientologists ended up convicted and sent to prison Scientology’s strategy of overwhelming the IRS with 200 lawsuits from the church and 2,300 from individual members The mysterious 1991 meeting that allegedly changed everything Why the IRS granted Scientology tax-exempt status in 1993—despite repeated court rulings against them What the leaked agreement revealed (hint: Scientology paid $12.5 million instead of more than $1 billion in back taxes) The constitutional questions that continue to haunt this decision   The Scientology–IRS saga isn’t just a story about tax exemption. It’s a story about power, pressure, and the limits of government oversight. It reveals how far a determined organization can go to bend the system—and how even the most powerful tax agency in the world can be pushed to its breaking point. Clips Mentioned John Oliver on IRS church exemptions https://youtu.be/7y1xJAVZxXg?t=550 John Oliver creating his own church https://youtu.be/7y1xJAVZxXg?t=895   When religion meets revenue, the waters get murky. The paper trail always tells the real story.

    36 min

  8. 12/30/2025

    The Fine Line Files - When Authority Becomes a Weapon

    How Scammers Borrow Credibility — and How to Spot It In this episode of The Fine Line Files, Dominique Molina unpacks the unsettling case of Sherry Peel Jackson — a former IRS agent, CPA, and Certified Fraud Examiner whose professional authority became the perfect disguise for one of the most persistent financial fantasies in America: the tax defier movement. But this isn’t just a story about tax law or conspiracy theories. It’s a story about credibility — how it’s earned, how it’s manipulated, and how easily it can be misused. Fraudsters don’t succeed because their schemes are brilliant. They succeed because their messengers look legitimate. Through Sherry’s journey from IRS insider to anti-tax crusader, we explore: Why scammers recruit people with titles, credentials, and insider backgrounds How movements use “beards” to make false claims feel true Why intelligent, well-trained professionals can still fall for misinformation The difference between real expertise and performative authority Simple tests to tell whether a testimonial is trustworthy—or a trap In a world overflowing with polished social media experts, paid reviews, “former government insiders,” and influencers selling certainty, this episode offers a practical guide to spotting the difference between a trusted voice… and a well-positioned prop. Because facts don’t need a beard. Only scams do. Listen if you’ve ever wondered: How do you know who to trust online? How do scams use credible people to lure victims? Why do smart professionals sometimes fall for bad information? What’s the difference between questioning the system and rejecting reality?

    10 min
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4.4
out of 5
29 Ratings

About

Tax Crime Junkies The true crime podcast for people who love taxes, scandals, and stories too outrageous to deduct. 🎉 Over 50,000 downloads and counting! 🏆 Ranked #5 on Feedspot’s “30 Best White Collar Crime Podcasts Worth Listening to in 2025.” Hey there, Tax Crime Junkies! This is the true crime podcast where taxes meet temptation...and the numbers don’t always add up. Hosted by Dominique Molina, CPA, MST, CTS and Tom Gorczynski, EA, USTCP, CTP we follow the money trail through cases of fraud, embezzlement, tax evasion, and even homicide to uncover the shocking truth hiding behind the spreadsheets. As tax experts and practitioners, we go beyond the headlines to explain how these crimes happen, why they go undetected for so long, and what ultimately exposes them. From financial schemes gone wrong to greed-fueled cover-ups, we reveal the human motives that turn ordinary people into criminals, and sometimes killers. We’ve talked to investigators, lawyers, insiders, and even those who’ve served time to bring you gripping stories from the shadowy intersection of finance and crime. Along the way, we show what every taxpayer and business owner should know to stay safe, smart, and out of trouble. New episodes drop every other week, combining investigative storytelling, expert insight, and unforgettable twists. Whether you’re a tax professional, a true crime fan, or just fascinated by what people will do for money, Tax Crime Junkies will keep you hooked from the first clue to the final confession. Subscribe wherever you get your podcasts, leave a five-star review, and join us as we follow every trail — all the way to the truth.

Information

  • Creator
    Dominique Molina
  • Years Active
    2023 - 2026
  • Episodes
    72
  • Rating
    Clean
  • Copyright
    © Copyright 2023 All rights reserved.
  • Show Website
    Tax Crime Junkies

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