Omri Marian
@omrimarian.bsky.social
Family guy. Acting dad. Dog dad. Tax law professor. Backpacker. Beer snob. Weekend guitarist. Israeli expat in SoCal. President of @glowlaw.org.
Reposted by Omri Marian
It is almost #Thanksgiving. This year we are thankful to the courageous, ethical DOJ lawyers, who, in spite of pressure from superiors, refused to make arguments that are not based in fact or in law. Our landing page this week is wholly dedicated to these Defenders of the Rule of Law.
November 25, 2025 at 5:35 PM
It is almost #Thanksgiving. This year we are thankful to the courageous, ethical DOJ lawyers, who, in spite of pressure from superiors, refused to make arguments that are not based in fact or in law. Our landing page this week is wholly dedicated to these Defenders of the Rule of Law.
Reposted by Omri Marian
As Judge Boasberg considers how to move forward with contempt proceedings re: Alien Enemies Act flights, plaintiffs provide list of names for potential witness testimony.
The list includes former DOJ official Emil Bove, who is now a federal judge on the 3rd Cir.
The list includes former DOJ official Emil Bove, who is now a federal judge on the 3rd Cir.
November 25, 2025 at 4:32 PM
As Judge Boasberg considers how to move forward with contempt proceedings re: Alien Enemies Act flights, plaintiffs provide list of names for potential witness testimony.
The list includes former DOJ official Emil Bove, who is now a federal judge on the 3rd Cir.
The list includes former DOJ official Emil Bove, who is now a federal judge on the 3rd Cir.
Reposted by Omri Marian
A package hasn't "shipped" if you've only "created the label"
November 25, 2025 at 3:02 PM
A package hasn't "shipped" if you've only "created the label"
Reposted by Omri Marian
Google at its peak was basically the best information retrieval system in human history and they and every competitor decided going from there to “you didn’t want answers you wanted half-assed auto-complete 80%-wrong hallucinations” in a few years was the right idea
November 25, 2025 at 1:57 AM
Google at its peak was basically the best information retrieval system in human history and they and every competitor decided going from there to “you didn’t want answers you wanted half-assed auto-complete 80%-wrong hallucinations” in a few years was the right idea
Reposted by Omri Marian
The Secretary of Defense, ladies and gentlemen
November 25, 2025 at 1:23 PM
The Secretary of Defense, ladies and gentlemen
Reposted by Omri Marian
Cannot overstate how, from my perch as a national-security reporter, this would have been an earth-shattering scandal in a prior era.
Billionaire Binance founder Changpeng Zhao, pardoned by Donald Trump, has been accused of facilitating millions of dollars’ worth of payments to Hamas in the wake of its attack on Israel on October 7 2023. Zhao also financed the Trump family's entrance into the cryptocurrency market.
Binance founder Changpeng Zhao accused of facilitating payments to Hamas
Crypto tycoon pardoned by Donald Trump faces US court complaint from families of victims of October 7 attack
www.ft.com
November 25, 2025 at 4:33 AM
Cannot overstate how, from my perch as a national-security reporter, this would have been an earth-shattering scandal in a prior era.
This is facts and circumstances dependent. It is much harder to prove criminal intent, than it is to show you simply underpaid your taxes as the law demands so you should pay them + interest.
November 25, 2025 at 5:18 AM
This is facts and circumstances dependent. It is much harder to prove criminal intent, than it is to show you simply underpaid your taxes as the law demands so you should pay them + interest.
There is no clear answer. In reality, whether the IRS can prove you knew you had to pay and chose not to. For example, claiming deductions you made up, would be criminal...
OTOH, the IRS may claim some payments you did make and deducted should not be deductible. This will likely be civil.
OTOH, the IRS may claim some payments you did make and deducted should not be deductible. This will likely be civil.
November 25, 2025 at 5:16 AM
There is no clear answer. In reality, whether the IRS can prove you knew you had to pay and chose not to. For example, claiming deductions you made up, would be criminal...
OTOH, the IRS may claim some payments you did make and deducted should not be deductible. This will likely be civil.
OTOH, the IRS may claim some payments you did make and deducted should not be deductible. This will likely be civil.
So the spectrum from worst to best:
Evasion (illegal, criminal) -> Avoidance (illegal, civil) -> Avoidance (legal).
This is how most tax folks understand it. Definitions/jargon may differ, and the lines between each are very murky.
Evasion (illegal, criminal) -> Avoidance (illegal, civil) -> Avoidance (legal).
This is how most tax folks understand it. Definitions/jargon may differ, and the lines between each are very murky.
November 25, 2025 at 5:09 AM
So the spectrum from worst to best:
Evasion (illegal, criminal) -> Avoidance (illegal, civil) -> Avoidance (legal).
This is how most tax folks understand it. Definitions/jargon may differ, and the lines between each are very murky.
Evasion (illegal, criminal) -> Avoidance (illegal, civil) -> Avoidance (legal).
This is how most tax folks understand it. Definitions/jargon may differ, and the lines between each are very murky.
Not quite. And there is no clear definition (these are not necessarily legal terms of art, more scholarly jargon).
Evasion is always illegal and criminal (like cheating on your tax return). Avoidance can be legal or illegal, but civil (fines and penalties).
Evasion is always illegal and criminal (like cheating on your tax return). Avoidance can be legal or illegal, but civil (fines and penalties).
November 25, 2025 at 4:41 AM
Not quite. And there is no clear definition (these are not necessarily legal terms of art, more scholarly jargon).
Evasion is always illegal and criminal (like cheating on your tax return). Avoidance can be legal or illegal, but civil (fines and penalties).
Evasion is always illegal and criminal (like cheating on your tax return). Avoidance can be legal or illegal, but civil (fines and penalties).
I don't understand exactly the facts, so can't tell.
Side note: Tax "evasion" is always criminal (as opposed to tax "avoidance"), but I can't tell exactly what's going on here.
Side note: Tax "evasion" is always criminal (as opposed to tax "avoidance"), but I can't tell exactly what's going on here.
November 25, 2025 at 3:10 AM
I don't understand exactly the facts, so can't tell.
Side note: Tax "evasion" is always criminal (as opposed to tax "avoidance"), but I can't tell exactly what's going on here.
Side note: Tax "evasion" is always criminal (as opposed to tax "avoidance"), but I can't tell exactly what's going on here.
Reposted by Omri Marian
Chat, is it a good sign that we have to update Lindsey Halligan's profile every couple of days?
glowlaw.org/lawyers/p_5H...
glowlaw.org/lawyers/p_5H...
November 24, 2025 at 9:24 PM
Chat, is it a good sign that we have to update Lindsey Halligan's profile every couple of days?
glowlaw.org/lawyers/p_5H...
glowlaw.org/lawyers/p_5H...
Reposted by Omri Marian
BREAKING: Comey case dismissed without prejudice. Halligan invalidly appointed, judge rules. storage.courtlistener.com/recap/gov.us...
November 24, 2025 at 5:36 PM
BREAKING: Comey case dismissed without prejudice. Halligan invalidly appointed, judge rules. storage.courtlistener.com/recap/gov.us...
Reposted by Omri Marian
NEWS: The criminal cases against James Comey and Letitia James are gone. A federal judge ruled that the appointment of Lindsey Halligan as the lead prosecutor was illegal.
DOJ could try again, but there are other headwinds.
w/ @joshgerstein.bsky.social
www.politico.com/news/2025/11...
DOJ could try again, but there are other headwinds.
w/ @joshgerstein.bsky.social
www.politico.com/news/2025/11...
November 24, 2025 at 5:52 PM
NEWS: The criminal cases against James Comey and Letitia James are gone. A federal judge ruled that the appointment of Lindsey Halligan as the lead prosecutor was illegal.
DOJ could try again, but there are other headwinds.
w/ @joshgerstein.bsky.social
www.politico.com/news/2025/11...
DOJ could try again, but there are other headwinds.
w/ @joshgerstein.bsky.social
www.politico.com/news/2025/11...
Reposted by Omri Marian
1/9 Happy Monday!
Today we are featuring Sigal Chattah, the Acting United States Attorney for the District of Nevada. Maybe. Maybe not. Hard to tell.
In September a judge ruled her appointment is unlawful. That decision is currently stayed pending appeal.
Today we are featuring Sigal Chattah, the Acting United States Attorney for the District of Nevada. Maybe. Maybe not. Hard to tell.
In September a judge ruled her appointment is unlawful. That decision is currently stayed pending appeal.
November 24, 2025 at 5:32 PM
1/9 Happy Monday!
Today we are featuring Sigal Chattah, the Acting United States Attorney for the District of Nevada. Maybe. Maybe not. Hard to tell.
In September a judge ruled her appointment is unlawful. That decision is currently stayed pending appeal.
Today we are featuring Sigal Chattah, the Acting United States Attorney for the District of Nevada. Maybe. Maybe not. Hard to tell.
In September a judge ruled her appointment is unlawful. That decision is currently stayed pending appeal.
Reposted by Omri Marian
All, or at least most, of the movies on the list belong on the list. But I think the ranking system within the list was: put the names in a bag, kinda shake it a little, and just pull them randomly.
The movie listed at #1 is so incredibly misplaced that it calls into question the veracity of the entire list. It belongs on the list, yes, but SO MUCH further down. An absolute, credibility-wrecking flub. Boo, @variety.com! Boo!
variety.com/lists/best-c...
variety.com/lists/best-c...
The 100 Best Comedy Movies of All Time
Variety's list of the 100 best comedy movies of all time includes 'Annie Hall,' 'Pretty Woman,' 'Waiting for Guffman' and 'Young Frankenstein.'
variety.com
November 24, 2025 at 3:31 PM
All, or at least most, of the movies on the list belong on the list. But I think the ranking system within the list was: put the names in a bag, kinda shake it a little, and just pull them randomly.
It is difficult for me not to conclude that the DOJ lawyers who put their names on this filling are knowingly lying to court.*
* Expecting that SCOTUS will go along with it.
* Expecting that SCOTUS will go along with it.
This is DOJ's defense👀
"the evidence clearly demonstrates that Texas was not doing DOJ’s supposed bidding—much less in a race conscious way—but instead was engaged in a race-blind partisan gerrymander that happened to affect the districts DOJ identified."
"the evidence clearly demonstrates that Texas was not doing DOJ’s supposed bidding—much less in a race conscious way—but instead was engaged in a race-blind partisan gerrymander that happened to affect the districts DOJ identified."
November 24, 2025 at 4:01 PM
It is difficult for me not to conclude that the DOJ lawyers who put their names on this filling are knowingly lying to court.*
* Expecting that SCOTUS will go along with it.
* Expecting that SCOTUS will go along with it.
DOJ's Harmeet Dhillon in a TV interview: My letter to Texas demanding that they do exactly this “is what triggered the Texas legislature and the Texas governor to call the legislature into session to put new maps together."
Can't tell whether we should believe this DOJ or that DOJ.
🤷
Can't tell whether we should believe this DOJ or that DOJ.
🤷
November 24, 2025 at 3:57 PM
DOJ's Harmeet Dhillon in a TV interview: My letter to Texas demanding that they do exactly this “is what triggered the Texas legislature and the Texas governor to call the legislature into session to put new maps together."
Can't tell whether we should believe this DOJ or that DOJ.
🤷
Can't tell whether we should believe this DOJ or that DOJ.
🤷
DOJ's Harmeet Dhillon in a TV interview: My letter to Texas demanding that they do exactly this “is what triggered the Texas legislature and the Texas governor to call the legislature into session to put new maps together."
Can't tell whether we should believe this DOJ or that DOJ.
Can't tell whether we should believe this DOJ or that DOJ.
This is DOJ's defense👀
"the evidence clearly demonstrates that Texas was not doing DOJ’s supposed bidding—much less in a race conscious way—but instead was engaged in a race-blind partisan gerrymander that happened to affect the districts DOJ identified."
"the evidence clearly demonstrates that Texas was not doing DOJ’s supposed bidding—much less in a race conscious way—but instead was engaged in a race-blind partisan gerrymander that happened to affect the districts DOJ identified."
November 24, 2025 at 3:55 PM
DOJ's Harmeet Dhillon in a TV interview: My letter to Texas demanding that they do exactly this “is what triggered the Texas legislature and the Texas governor to call the legislature into session to put new maps together."
Can't tell whether we should believe this DOJ or that DOJ.
Can't tell whether we should believe this DOJ or that DOJ.
Reposted by Omri Marian
NEW: Multiple judges call out DOJ's methods of defending its invasive trans care subpoenas.
A trio of public rulings, including one on Friday, all side with providers. Two rulings also raised sharp questions about DOJ's moves in recent months.
Tonight, at Law Dork:
A trio of public rulings, including one on Friday, all side with providers. Two rulings also raised sharp questions about DOJ's moves in recent months.
Tonight, at Law Dork:
Multiple judges call out DOJ's methods of defending its invasive trans care subpoenas
A trio of public rulings, including one on Friday, all side with providers. Two rulings also raised sharp questions about DOJ's moves in recent months.
www.lawdork.com
November 24, 2025 at 4:08 AM
NEW: Multiple judges call out DOJ's methods of defending its invasive trans care subpoenas.
A trio of public rulings, including one on Friday, all side with providers. Two rulings also raised sharp questions about DOJ's moves in recent months.
Tonight, at Law Dork:
A trio of public rulings, including one on Friday, all side with providers. Two rulings also raised sharp questions about DOJ's moves in recent months.
Tonight, at Law Dork:
I agree with it as a matter of strategic political behavior. But that wasn't what my post was about. I think it is counterproductive for the protestors' aims. By "good" I meant it's morally fine. Not strategically smart.
November 24, 2025 at 4:15 AM
I agree with it as a matter of strategic political behavior. But that wasn't what my post was about. I think it is counterproductive for the protestors' aims. By "good" I meant it's morally fine. Not strategically smart.
Reposted by Omri Marian
If people are not committing murder, correctly telling them that murder is illegal is, itself, illegal.
November 23, 2025 at 11:43 PM
If people are not committing murder, correctly telling them that murder is illegal is, itself, illegal.
Reposted by Omri Marian
Reminder: It’s really not normal for a senior DOJ official to publicly confirm that DOJ is getting ready to indict someone!
(Not to mention that Mizelle no longer works at DOJ — how exactly does he know “of what he speaks”?)
(Not to mention that Mizelle no longer works at DOJ — how exactly does he know “of what he speaks”?)
November 23, 2025 at 8:49 PM
Reminder: It’s really not normal for a senior DOJ official to publicly confirm that DOJ is getting ready to indict someone!
(Not to mention that Mizelle no longer works at DOJ — how exactly does he know “of what he speaks”?)
(Not to mention that Mizelle no longer works at DOJ — how exactly does he know “of what he speaks”?)
Sure. No disagreement here. My disagreement was with the idea the protest was illegitimate because it was in front of a synagogue.
November 23, 2025 at 7:40 PM
Sure. No disagreement here. My disagreement was with the idea the protest was illegitimate because it was in front of a synagogue.
I agree. And I still think on balance it is an organization that does mostly good. But it is not a-political. It is a legitimate target for protest. And it would be better if they didn't hold their events in places of worship.
November 23, 2025 at 7:37 PM