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a massive charitable pledge quietly withdrawn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The withdrawn charitable donation that blew Brockman’s cover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.

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.

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 exemptionshttps://youtu.be/7y1xJAVZxXg?t=550
John Oliver creating his own churchhttps://youtu.be/7y1xJAVZxXg?t=895
 
When religion meets revenue, the waters get murky. The paper trail always tells the real story.

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?

What happens when an IRS insider trades audits for anti-government conspiracies? In this week’s episode, we dive headfirst into the tangled world of the Tax Defier Movement a universe of pseudolegal theories, fringe seminars, cruise-ship conferences, and people who genuinely believe the income tax is optional.
Our case study? Sherry Peel Jackson, a former IRS agent, CPA, and Certified Fraud Examiner who went from enforcing the tax law… to denying it applies at all. After discovering a full-page ad claiming that “income taxes is a fraud,” Jackson fell down a rabbit hole of books, seminars, and misinformation that would eventually lead to a four-year federal prison sentence.
Join Dominique and Tom as they trace Jackson’s journey from respected IRS employee to one of the most notable faces of the modern anti-tax movement. Along the way, you’ll hear:
 How an ad in USA Today helped fuel a nationwide surge in tax-defier ideology The rise (and spectacular fall) of the Global Prosperity and PQI schemesWhy cruise ships are apparently the unofficial headquarters of tax fraudThe most common (and most debunked) myths tax defiers swear by Section 861, the 16th Amendment, 5th Amendment claims, and moreHow the IRS and DOJ have responded to the growing wave of “tax truthers”Why rhetorical attacks on the legitimacy of the tax system not lost revenue pose the real threat
This episode untangles the conspiratorial logic behind the Tax Defier Movement and shows why these arguments fail in court every. single. time. Spoiler: judges don’t accept “I am a sovereign citizen of my own bedroom” as a legal defense.
By the end, you'll understand how an intelligent, credentialed professional can get swept into a movement built on flimsy interpretations and wishful thinking and why the IRS will never, ever buy the claim that taxes are voluntary.
If you’ve ever wondered how misinformation spreads, who profits from it, and why so many smart people fall for bad tax advice… this episode is your case study.

What happens when a man who built a $200 million business on lies tries to warn you about someone else’s fraud?
In this Tax Crime Junkies Fine Line Files special edition, Dominique sits down with Barry Minkow—the teenage mastermind behind ZZZZ Best, the ex-con-turned-pastor-turned-SEC informant—for a one-of-a-kind interview.
But this isn’t the redemption arc you might expect.
Instead, Dom gets a front-row seat to monologue filled with red flags, Reg D horror stories, and just enough self-awareness to leave you wondering: Is he helping protect people—or just starring in his next act?
In this episode, you’ll hear:
🔹 Why Reg D investment deals are a playground for fraud🔹 How repeat offenders can sound convincing—even while making confessions🔹 What Barry says about his own history, and the victims he now advocates for🔹 The subtle, dangerous charisma of a career con man
And the chilling takeaway from Barry himself:
“Perpetrators of financial fraud can’t guard the front door. And only a crook like me would know that.”
🎧 This episode is a warning, a case study, and a reminder: even a man who lies for a living can sometimes tell the truth. But that doesn’t mean you should trust him.
Call to Action:Have you seen a shady Reg D deal pitched to one of your clients? Know a repeat fraudster who keeps popping up in the industry? We want to hear your story. Leave us a voicemail on our hotline or DM us @TaxCrimeJunkies.
Subscribe, share, and remember:Stay curious.Stay vigilant.And stay on the right side of The Fine Line.

He was a teenage millionaire. A carpet-cleaning king. A Wall Street darling. Then, a convict. Then, a pastor. Then… a convict again.
In this jaw-dropping episode of Tax Crime Junkies, Dom and Tom unravel the unbelievable story of Barry Minkow, a man whose life has more plot twists than a Hollywood thriller (ironically, there is a Hollywood movie about him—he starred in it as himself).
We begin in Reseda, California, where 16-year-old Barry launched ZZZZ Best, a carpet cleaning company that he turned into a $200 million publicly traded corporation... built entirely on lies. But Minkow didn’t stop there. After being convicted of 57 felonies and spending years in prison, he reinvented himself as a pastor and fraud investigator—only to fall back into scandal, stealing millions from his own congregation and defrauding investors again.
In this episode, you'll hear:
🔹 How Barry faked restoration jobs, forged documents, and got mob ties to help his company go public🔹 His time in prison and seemingly miraculous comeback as a man of faith and fraud-busting crusader🔹 The real story behind the self-funded biopic "Minkow" — and the new crimes he committed while filming it🔹 How he ran scams from the pulpit, stealing from widows and churches, and manipulated the justice system🔹 Why even after serving two prison terms, Barry is still out there today... on TikTok, Instagram, and filing whistleblower claims with the SEC
This episode isn't just a cautionary tale about fraud—it’s a look into the psychology of a man addicted to the con. Barry’s story raises deeper questions: Can a person like him ever be reformed? Or does the con always find its way back in?
Key Takeaways:
✅ Some Ponzi schemes are built on greed—others on charisma, charm, and a craving to be adored✅ Redemption stories can be real… but sometimes they’re just sequels to a long-running scam✅ If the pastor’s asking for a PayPal account linked to your Discover card, maybe say no
📲 Subscribe, rate, and share if you love true crime, financial fraud, and untangling the lies behind the biggest scams in tax history.
📸 Follow us on Instagram and X: @TaxCrimeJunkies🎧 Available wherever you get your podcasts.
 

Episode Summary:
After the rise and fall of San Diego real estate mogul Gina Champion-Cain—and her infamous $400 million Ponzi scheme—Dom is back with a solo deep dive into how these schemes actually work and, more importantly, how you can protect yourself from becoming the next victim. From fake escrow officers (looking at you, Wendy Reynolds) to catfishing crypto investors with “pig butchering” scams, this episode is your survival guide to spotting fraud before it bankrupts your wallet and your faith in humanity.
What You’ll Learn:🔍 The psychological tricks scammers use to win your trust💰 The anatomy of a Ponzi scheme—and how to recognize one from a mile away🚩 Red flags that mean “get out now” (including promises of guaranteed returns and urgency tactics)📉 Why real investing should be boring—and why exciting means “investigate further”👀 How to vet people, projects, and platforms before investing a single dollar
Real Talk Quotes from Dom:💬 “If it smells like Wendy Reynolds, it’s probably a scam.”💬 “Real investing is boring. But boring doesn’t end with the FBI seizing your beach house.”💬 “Don’t get caught sending your life savings to a guy named ‘CryptoBrad_420’ with an Instagram full of borrowed Lamborghinis.”
Resources Mentioned:
FINRA BrokerCheck
SEC Investment Scam Alerts
Secret Service Crypto Fraud Reporting
AARP Fraud Resource Center
Why You Should Listen:✔️ You’re curious about how Ponzi schemes work and why they’re still so effective✔️ You want to protect yourself (or a friend) from online romance-investment fraud✔️ You love a good story and a healthy dose of fraud-sniffing sarcasm
🎧 Listen Now on: Apple Podcasts, Spotify, Google Podcasts, or wherever you get your scams—I mean, shows.
📨 Have a story tip or fraud tale of your own?Drop us a line—anonymous confessions welcome.
Until next time:Stay curious. Stay vigilant. And stay on the right side of the fine line.

In this gripping episode of Tax Crime Junkies, we dive deep into the rise and fall of Gina Champion-Cain, a woman who once enjoyed the high life of San Diego’s real estate elite—until she became the mastermind behind one of the most infamous Ponzi schemes in history.
Gina Champion-Cain, self-proclaimed “nice Catholic girl from Michigan,” made a name for herself in the real estate world, taking on high-profile projects and even earning accolades such as “Gina Champion-Cain Day” in San Diego. But behind the glamorous exterior, her empire was built on lies, deception, and millions of dollars siphoned off from unsuspecting investors.
We take you through the fascinating story of how Gina’s ambition, fueled by desperation and the desire to maintain her image, led her down a criminal path. With a carefully crafted Ponzi scheme disguised as a legitimate liquor license lending program, Gina manipulated friends, business partners, and even her trusted employees into believing they were part of something successful—when in reality, it was all a fantasy.
In this episode, you’ll learn:
The Rise: From college dropout to a successful real estate mogul, Gina’s journey to the top included some bold moves, but also some major fabrications in her business dealings.
The Fall: The unraveling of Gina’s Ponzi scheme, which led to charges of conspiracy, securities fraud, and obstruction of justice. We explore how her financial house of cards collapsed and the devastating impact it had on her victims.
The Method: Learn how Gina operated her Ponzi scheme, including how she used fake names, forged documents, and manipulated escrow accounts to deceive investors. She even created a fake escrow officer, Wendy Reynolds, who never existed.
The Consequences: Discover how Gina’s actions impacted her victims—some of whom were lifelong friends—leading to a cumulative loss of over $183 million. We also discuss the role of Chicago Title and the complicity that led to a $187 million settlement for victims.
The Redemption? After her conviction, Gina claims to have turned a new leaf, but is her redemption story just another attempt to please people? What’s next for the woman who once made her living off of lies?
Key Takeaways:
Gina’s rise to fame was built on talent, charisma, and deception. She knew how to make people believe in her, even when her business dealings were anything but legitimate.
The psychological profile of a Ponzi schemer: Gina’s addiction to pleasing people and maintaining her image led her to cross moral and legal lines, leaving a trail of broken trust in her wake.
The fallout from Gina’s Ponzi scheme affected hundreds of investors, from wealthy individuals to friends and family members who had placed their trust in her.
Despite claiming she wants to help her victims recover, Gina’s history raises questions about whether she can truly turn over a new leaf—or if her desire to “help” is just another part of her con.
Stay tuned for more juicy details and shocking revelations as we uncover the story of one of the most prolific female Ponzi scheme artists in history.
Subscribe to Tax Crime Junkies for more stories about financial crimes and the trail of deceit they leave behind. We’re here to uncover the truth and expose the scams that fool even the most seasoned investors.
Follow us on social media @TaxCrimeJunkies for updates and exclusive content.

Episode Summary:
What happens when the person sworn to protect your paycheck is secretly shopping for a yacht on the company dime?
In this episode of The Fine Line Files, Dom dives solo into the murky waters of leadership corruption—from union bosses with designer tastes to corporate execs who think “transparency” is a four-letter word. Building off the Tax Crime Junkies episode Blue Betrayal: How a Union Boss Went Rogue, this episode peels back the curtain on how unethical leadership starts, how to spot it, and why your financial future depends on speaking up.  Listen in to hear how far the corruption extends beyond just Karen Read!
💡 What You’ll Learn:
What the heck is going on with union embezzlement—and why it matters
The 5 unmistakable red flags of unethical leadership (file under: 🚩🚩🚩)
How even nonprofits and government agencies fall into the fraud trap
Why transparency isn’t just a buzzword—it’s a lifeline
The hilarious (and horrifying) ways corrupt leaders fail to cover their tracks
What YOU can do to protect your organization, your money, and your peace of mind
🧠 Notable Quotes:
💬 “If your union boss is vacationing in Bali while you’re still waiting for dental benefits... congratulations, you’ve spotted a corruption unicorn.” – Dom💬 “Honestly, if your leader dodges questions about finances like a raccoon avoiding a flashlight, that’s not visionary leadership—it’s a red flag buffet.” – Dom💬 “Fraud doesn’t always wear a ski mask. Sometimes, it wears a tailored suit and has a very convincing PowerPoint.” – Dom
✅ Why You Should Listen:
✔️ You’ve worked in or around leadership and want to understand the signs of financial misconduct✔️ You’re fascinated by the intersection of money, power, and moral flexibility✔️ You’ve got a sense of humor—and a healthy distrust of unmonitored expense accounts✔️ You want to make sure your organization doesn’t end up in next week’s episode
📢 Listen Now On:
Spotify, Apple Podcasts, Amazon Music, and everywhere you like to binge your financial fraud with a side of sarcasm.
🎧 Don’t forget to subscribe, leave a review, and share with your favorite board member (the one who still uses AOL mail).
💌 Got a Story Idea?
Have a hot tip or tale of shady leadership? Slide into our inbox—we’d love to hear it.
Until next time... stay curious, stay vigilant, and stay on the right side of the fine line.