John L. Marien
John L. Marien
John L. Marien joined Andreozzi Bluestein LLP as a tax and financial accounting analyst/consultant and as a Director of our Litigation Support team. Mr. Marien is an Enrolled Agent authorized to practice before the Internal Revenue Service. Mr. Marien has a Masters Degree in Business Administration from the State University of New York at Buffalo, where he graduated at the top of his class in the accounting department.
Mr. Marien retired from the I.R.S. in September 2008 after over 29 years of service as a Large and Mid-Sized Business Division (LMSB) Revenue Agent. For the last 15 years, Mr. Marien was the national Technical Advisor for Internal Revenue Code (I.R.C.) sections 419 and 419A and VEBA’s (Voluntary Employees’ Beneficiary Associations) where he advised LMSB case managers and revenue agents in the coordinated examination program. Mr. Marien was also a senior member of the Small Business and Self-Employed (SBSE) Division’s Section 419 Issue Management Team (IMT) where he provided advice and assistance to the IMT as well as SBSE managers and revenue agents. Mr. Marien earned numerous awards and commendations for his accomplishments in this area, including two Assistant Commissioner (Examination) awards and a Commissioner’s award in 2008.
During his tenure as Technical Advisor, Mr. Marien played a key role in developing the I.R.S.’s positions under sections 419 and 419A. Mr. Marien was the principal author of numerous Audit Technique Guides used by the I.R.S. to provide guidance in the 419 area. Mr. Marien was also the lead instructor on numerous I.R.S. training classes in this area as well as a speaker at conferences held by the American Bar Association and other organizations. Mr. Marien also played a significant role in the development of the Treasury Regulations and other I.R.S. guidance published regarding section 419A(f)(6) and was a member of all of the I.R.S.’s Tax Court section 419 litigation teams – e.g., General Signal Corp. v. Comm., 103 T.C. 216 (1994), affd. 142 F.3d 546 (2nd Cir. 1998); Parker-Hannifin Corp. v. Comm., T.C. Memo. 1996-337, affd. in part, revd. in part 139 F.3d 1090 (6th Cir. 1998); Square D Co. v. Comm., 109 T.C. 200 (1997); Connecticut Mutual Life Insurance Co. v. Comm.; 106 T.C. 445 (1996); Wells Fargo & Co. v. Comm., 120 T.C. 69 (2003); Booth v. Comm., 108 T.C. 524 (1997); Neonatology Assoc., PA. v. Comm., 115 T.C. 43 (2000), aff’d. 299 F.3d 221 (3rd Cir. 2002); VR DeAngelis, MDPC and RT Domingo, MDPC v. Comm., T.C. Memo 2007-360, currently on appeal to the 2nd Circuit Court of Appeals.
Prior to his involvement in the section 419 area, Mr. Marien invested five years working with the U.S. Department of Justice as a Summary Witness in a series of criminal tax trials in the Federal District Courts in Northern and Western New York, including the seminal case United States v. Rowlee, 899 F.2d 1275 (2nd Cir. 1990), tax case resulting in convictions for conspiracy, aiding and assisting the submission of false documents and mail fraud.
Since joining Andreozzi Bluestein LLP, Mr. Marien concentrates on cases involving I.R.S. examinations Virgin Islands Economic Development Company (EDC) credits and was a member of the defense team in the landmark case of the United States v. James A. Auffenberg, Jr., et. al. (Crim. No. 2007-0047 – F/B). The case was tried in Fed. Dist. Ct. for the Virgin Islands, St. Croix Division, from January 12, 2009, through March 4, 2009, and resulted in a “not guilty” verdict for all nine defendants. The case involved over $76 million dollars of EDC credits from 1999 through 2002. The government charged 29 counts under both U.S. and Virgin Islands statutes, including conspiracy, tax evasion, filing false tax returns, aiding and abetting, wire fraud, false statements and forfeiture. Mr. Marien is currently assisting in the preparation of cases to be filed in the United States District Court or United States Tax Court challenging the Service’s denial of various taxpayers’ Virgin Islandsresidency status and their EDC related tax credits.
Mr. Marien is also involved in challenges to the I.R.S.’s disallowance of claims under I.R.C. section 165 for taxpayers who experienced theft losses as a result of fraud on the part of their investment advisors and others.
Awards and Honors
- Commissioners Award
- 2 Assistant Commissioner (Examination) Awards
- Numerous other I.R.S. Awards and Commendations
- M.B.A. University at Buffalo, State University of New York
- B.A. University at Buffalo, State University of New York
Licenses / Admissions
- Enrolled Agent – Internal Revenue Service