A federal jury in Greenbelt, Maryland has convicted Thomas C. Goldstein, a well-known appellate attorney and co-founder of SCOTUSblog, on charges including tax evasion, preparing false tax returns, failing to pay taxes, and making false statements to mortgage lenders.
Goldstein, 55, of Chevy Chase, Maryland, was found guilty after evidence showed he concealed millions in income and debts while maintaining an expensive lifestyle that included high-stakes poker. He served as the sole owner of Goldstein & Russell, P.C., a law firm specializing in appellate litigation before the U.S. Supreme Court.
U.S. Attorney for the District of Maryland Kelly O. Hayes announced the conviction alongside officials from the Department of Justice Criminal Division, Internal Revenue Service – Criminal Investigation (IRS-CI), and FBI.
“Goldstein chose fraud and deceit over honesty and tried to cheat the American taxpayer while living a lavish lifestyle. He gambled that he wouldn’t get caught – and that gamble did not pay off,” said Hayes. “Our office, along with our law-enforcement partners, is committed to holding those accountable who break the law – no matter who they are.”
Assistant Attorney General A. Tysen Duva commented on the outcome: “I thank the jurors for their service and careful attention during this lengthy trial. This verdict holds Thomas Goldstein accountable for cheating the tax system and lying to mortgage lenders. Mr. Goldstein is a sophisticated attorney who concealed millions of dollars in income, manipulated his law firm’s books and deceived lenders – all to fund his gambling and lifestyle. This investigation, prosecution, and conviction reflect the dedicated work of the prosecutors and agents who brought this case to trial on behalf of the United States. The Criminal Division will continue to pursue those who evade their tax obligations and mislead financial institutions.”
Kareem A. Carter from IRS-CI said: “This is precisely the type of conduct IRS Criminal Investigation, and our law enforcement partners are committed to deterring. Today’s conviction of the defendant sends a clear message, that we have the tools and resolve to protect our tax system by investigating, prosecuting, and holding accountable, those who seek to defraud the United States.”
Darren Cox from the FBI stated: “Mortgage laws exist to protect lenders and borrowers from fraudsters like Goldstein. His conviction should serve as a message to all prospective homebuyers: The FBI will investigate and bring to justice individuals who try to cheat the system by lying on their mortgage applications, so we can level the playing field for every hardworking American who wishes to buy a home.”
Between 2016 and 2023, Goldstein reportedly stopped paying taxes as required by law while concealing significant poker winnings from authorities. Evidence presented at trial indicated he diverted legal fees intended for his firm into personal accounts or directed payments toward creditors rather than himself; these actions were disguised as legitimate business expenses on company records.
In 2021, prosecutors said Goldstein submitted inaccurate mortgage applications omitting large liabilities—including over $14 million owed on promissory notes—to secure financing for a $2.6 million Washington D.C. home.
Goldstein could face up to five years in prison for tax evasion; three years per count for assisting with false returns; one year per count for failure to pay taxes; and up to 30 years per count for making false statements related to mortgages.
A sentencing date has not been set; sentencing will be determined by a federal district court judge following consideration of statutory guidelines.
The investigation was conducted by IRS-CI and FBI agents with prosecution led by Assistant U.S. Attorney Adeyemi Adenrele along with Senior Litigation Counsel Sean Beaty and DOJ Trial Attorneys Emerson Gordon-Marvin and Hayter L. Whitman.
For further information about reporting fraud or learning more about priorities of the Maryland U.S. Attorney’s Office visit https://www.justice.gov/usao-md or https://www.justice.gov/usao-md/report-fraud.
