On January
20, 2008, AMC debuted a promising new drama called Breaking Bad.
The series chronicled the highs and lows of high-school chemistry teacher
Walter White, who was diagnosed with terminal lung cancer and put his knowledge
to work opening a meth lab to secure his family's financial future. Millions of
viewers became addicted to White's exploits as he plunged deeper and deeper
into a life of crime, breathlessly watching him juggle relationships with his
DEA-agent brother-in-law, arms dealers, cartel soldiers, and crooked strip-mall
lawyer Saul Goodman. All fun to watch, sure . . . but there's a reason the
announcer always says, "Kids . . . don't try this at home."
Jack Vitayanon is a 41-year-old, Ivy League-educated attorney in
the IRS Office of Professional Responsibility, where he investigates crooked
accountants, attorneys, and IRS agents. He even taught a class called "Tax
Lawyering and Professional Responsibility in Tax Practice" at Georgetown
Law School. But apparently he needed to crank out some adventure in his life.
And while we may never know if he drew his ambition from AMC's antihero, it's
crystal clear that he decided to join the methamphetamine trade.
Agents from the Department of Homeland Security say that back in
December, they intercepted a FedEx package containing 460 grams of meth at the
end of its journey from Arizona to Long Island. (Everyone knows you ship your
drugs FedEx instead of regular mail — who needs U.S. Postal Inspectors all up
in your grill?) The unlucky recipient did what everyone does when they get
busted with a pound of meth — he flipped and agreed to rat out someone further
up the supply chain. Unfortunately, that chain included Vitayanon, who had been
dealing with the Arizona sender since 2014.
Two weeks later, our new
confidential source recorded a video chat with Vitayanon, "who was observed
in his Washington DC apartment smoking what appeared to be methamphetamine from
a glass pipe." (C'mon, Jack, you never get high on your own supply!)
Vitayanon promised to send a "zip" (one ounce of meth) to the source.
A day later, he texted to confirm he was packaging the shipment and helpfully
provided a FedEx tracking number for the delivery. (You'd expect that sort of
attention to detail from an IRS attorney, wouldn't you?)
Last month, agents tailed Vitayanon as he shipped two more zips to
the same source on Long Island. At that point, he was pretty much cooked, and
on February 1 he was arrested. Naturally, the Justice Department dropped
a Breaking Bad reference in the press release announcing
the bust.
Now the disgraced attorney is looking at spending several years
surrounded by fellow Walter White wannabes. Adding insult to injury, he might
face another smack for failing to pay tax on his side gig. Remember, the IRS
doesn't care how you make your money. They even tweaked the tax code with a
special provision, Section 280E, that prevents drug dealers from writing off
their legal business expenses. No deductions for delivery and
shipping, business use of the home, or even "cost of goods sold"!

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