Kathryn Zdan, EA
Editorial Director

Robert Brockman, the CEO of software company Reynolds and Reynolds Co., was charged with tax evasion, wire fraud, money laundering, and other offenses after it was discovered he hid $2 billion in capital gains income for decades through various offshore entities in Nevis¹ and Bermuda. He also maintained secret bank accounts in Bermuda and Switzerland. This is the largest-ever tax charge against an individual in the United States.²

Initially, Brockman was cooperating with the investigation. But in December 2020, Brockman's attorneys announced that despite the fact that he was running a multibillion dollar software company up until November 2020, he is suffering from extreme dementia which prevents him from standing trial.³

They argue that his condition has weakened his intelligence to the point that he recently scored an 87 on an IQ test. They also allege that he suffers from hallucinations, and as evidence they recounted a story where Brockman saw an insect on the floor that no one else saw.

Prosecutors are skeptical. They note that the claims of dementia align with the timeline of the investigation, and the doctors he saw regarding the dementia diagnosis were part of Baylor College of Medicine (to which he has donated tens of millions of dollars). One of Brockman's associates told him about a Baylor doctor whom he described as "a strong barrier against an attack from the IRS."

The investigation into Brockman stemmed from allegations that he evaded taxes on the profits from investments in private-equity funds managed by Vista Equity Partners, billionaire Robert Smith's firm. Smith recently paid $139 million in back taxes to avoid prosecution for evading tax from 2005 through 2014.

"'Camouflaged' wearing of influenza masks was banned today by the police, with threats of arrest as the penalty. In other words, women are not to be allowed to wear heavy veils instead of masks, and men who allow their masks to hang over their chins while they are going through the streets smoking are to be arrested. This was announced today by Dr. William C. Hassler, city health officer, after a conference with Chief of Police D.A. White. ... Meanwhile Arthur H. Barendt, president of the Board of Health, announced that no action will be taken by the board at its meeting late today toward the reopening of theaters and schools. ... He said: 'We are not even going to consider opening the churches and schools until the epidemic has been completely and positively stamped out. Just when that will be I cannot say now. It will be at least two weeks more.'" — San Francisco Call and Post, November 7, 1918