Deborah was a dedicated co chair  of the Woodlands Pavilion Partners Scholarship Committee.  She led us with patience,  flexibility, integrity and passion for getting it done right! I often saw her at church greeting people as they entered , always extending that warm welcoming smile.  You will be missed Deborah 😔

I was blessed to know Debbie for over 45 years—a bright, steady presence in our lives from the time I was a child. She and my mother forged a rare and enduring friendship as professional colleagues in a demanding field, and their bond only deepened through years of hard work, mutual respect, and shared adventures.

Debbie was sharp, witty, and quietly generous.  Her kindness touched not only my mother’s life but my own and that of my children. Whether celebrating birthdays, sharing holidays, or traveling together—be it hosting my kids and me in Washington, D.C. or when we traveled to England—she made the moments richer and more meaningful.

She had a long and successful career with the U.S. Federal Government, where her intelligence, integrity, and work ethic earned her deep respect. Even after retirement, Debbie continued to give so much of herself. In The Woodlands, she dedicated countless hours to volunteer service—taking on many responsibilities and making a real impact. Just a week before her passing, she told me how much she loved the variety of volunteer opportunities The Woodlands offers. It was clear that giving back brought her real joy and purpose.

Debbie was a steady and reliable presence we could always count on. A loyal friend, a thoughtful host, and a gracious companion, she lived a life of quiet strength and heartfelt connection.

She will be deeply missed but fondly remembered—with gratitude, affection, and love.

Sara Wolfe Tidwell

I met Deborah in 1996 when she moved to Washington, D.C. and became my boss.  She was integral to my development as a branch manager and later as an executive.  Shortly after she moved to DC, I invited her to join my family for an outing to Wolf Trap.   I warned her that children would be involved and that didn't faze her.  She was always interested in the kids and was a big supporter of my husband's art career.  She joined us for the occasional birthday or Thanksgiving or art show.  To this day, the family still wants me to make Deborah's (mother's) recipe for cheesy potatoes.  We enjoyed many productions at Signature Theater and National Theater and the Birchmere and meals out and at the house.   I will always remember her for our shared interests and her generosity.

She was an inspiration to many of us at the IRS. I was able to gift her a six pack of Tab, her favorite soft drink, many times. She was both sword and shield. Dwarfed many pretenders about her. I raise a glass to her and look forward to seeing her again in the celestial banquet. - Julio Jimenez, Esq.

Debbie was one of my favorite people. I always looked forward to visiting with her when I was at my mom's in The Woodlands. It was impossible not to be both impressed and inspired by Debbie. Her life was fascinating and my husband, Joe, and I loved hearing about her adventures in career and life. Debbie was a really good friend to my mom - quietly showing up for her in a big way without ever being asked. I will be eternally grateful for her generosity. We will miss Debbie terribly but take comfort in knowing she's likely visiting with her hero, RBG, as we speak. That makes me smile.

I first met Deborah when she served as an instructor and judge for mock trials at IRS Chief Counsel Tax Litigation School.  We students soon learned that there was nothing “mock” about our trials before “Judge Butler.”   She took her role seriously and insisted that we do the same.  She shared her knowledge and experience as a trial lawyer generously and we all became better lawyers because of her willingness to do so.  Later I worked with Deborah in my role as a National Office attorney assigned to review trial briefs and motion memoranda.  I knew I had to be thoroughly prepared to debate any point of law and even fine points of grammar when proposing any change to one of her documents, and I lost more of those debates than I won.  So when Deborah was appointed to serve as Assistant Chief Counsel in the National Office where I would serve as her Deputy,  I confess that I had a little trepidation that the transition from a long and successful career as a Special Trial Attorney to her role in the National Office might not go smoothly.  I needn’t have worried.   Deborah was a natural, quickly taking on the role of ensuring consistent and accurate legal positions that promoted sound tax administration even when that role meant challenging her former colleagues in the field offices and in the IRS.  She demanded excellence from those she supervised and returned those efforts with loyalty and respect for her employees.  As her Deputy for many years I had the good fortune of getting to know her  on a personal level as well.  She had a broad range of interests, a good sense of humor, a love of good food, spending time with friends and a love for Rumpole and her other Cocker Spaniels.  Even though we hadn’t been in touch as often since we both retired, we occasionally shared gossip and anecdotes about people and things we shared in our pasts.  I feel fortunate to have crossed her path and to have counted her as a friend.

I first met Debbie in 1977 in Dallas when I was Assistant District Counsel in Chief Counsel's Office and she was assigned to my group.  Later, when I became Regional Counsel for the Southwest Region, I selected Debbie as one of my three Special Trial Attorneys. As an STA, she was assigned the largest, most complex tax cases in the region.

I always knew I never had to worry about any case assigned to Debbie as she was an excellent trial attorney.  Her trial preparation and litigation skills were above reproach -- she was like a dog after a bone -- her opposing Counsel knew they had their hands full in trying to represent their client!  Debbie will always also be remembered for her acute wit and spiritual nature.  
                                                     David and Judy Jordan

With condolence and love to Deborah Butler's family, . . 

I had the honor of serving as IRS Chief Counsel and then as IRS Commissioner during her time at the IRS.   She was a truly remarkable talent and made remarkable contributions to tax administration and American taxpayers.  And what truly make her so special was Deborah as a person -- her kindness, her caring , her moral compass and her warmth with all those she encountered.

Fred Goldberg

Debbie was a true force within the Office of Chief Counsel and to see condolences from a Chief Counsel, Regional Counsels and so many colleagues confirms that. Whether it was her litigation skills, her teaching and speaking prowess, and ultimately, her leadership of tax litigation for the entire organization, Debbie was a very special person with multiple talents. She was professional, had a great sense of humor, was highly respected, bright and fair. I was very fortunate to have worked with her in many capacities and will remember her fondly.

Deborah Butler was so generous and kind to me (and countless others) when I entered the tax bar many years ago.  I remember well the Inn of Court meeting described by Judge Buch in his touching tribute.  Deborah Butler was a wonderful person, lawyer, public servant, friend, and mentor.  I will be forever grateful for her thoughtfulness and advice.  My deepest sympathies to her family and friends and to our tax bar.  How lucky we were to have known her!

We are sorry to hear of Deborah’s passing. She was a dedicated worker for the Friends of the library.
We appreciated her efforts and she will be missed.

Maxine & Fred Lederman

Deborah brought pride, a high work ethic, and support to the Office of Chief Counsel. She was and will be missed.

Deborah was a great boss and good friend. She expected a lot from herself and others--witness the "No Whining" motto she displayed prominently in her office. But she had a great laugh and was fun to be with. I too got cards from her even after retirement--she was very thoughtful. She is at peace now in a place with no whining.

I remember Debbie as a wonderful person and a great trial lawyer,and the most sought after speaker at a our  legal  continuing legal education programs. May her soul rest in peace.

Thank you, Deborah, for giving me the opportunity to work for Chief Counsel.  You provided me not only the opportunity to do amazing work as a public servant, but you also allowed me to meet and work with some of the best tax attorneys in this country.  Rest in Peace.

I started practice in 1982 and think I had my first interactions with Deborah within a year or so thereafter. Reading various comments above - "Deborah shaped an entire generation of tax lawyers; her legacy will live on through generations of lawyers she shaped, directly or indirectly; she made everyone around her better; and she was a consummate professional and leader." - I'm proud to have considered Deborah both a friend and colleague. 

Mourn her loss but forever cherish her memory . . .

We worked and played together; we traveled the world together. We shared families, friends and life on a daily basis for many years.
After she retired to Texas and me to Delaware, we talked regularly, often more than once a week.  I regularly visited The Woodlands. I cannot imagine the world without her.  I still find myself wanting to lift the phone and call her.  She will be sorely missed every day. I was lucky enough to have visited her last month.

I will never forget how Deborah Butler showed up as the "chief judge" at the IRS Chief Counsel's new attorney training back in 2008. She grilled attorneys at random on the factual and legal aspects of the case, rolling her eyes if she didn't like the answers. One attorney's luggage was lost on the way to the training, and so he arrived the first day without business attire. Deborah laid into the kid. "How dare you appear before me in court dressed like that..." We were all terrified of her at the time, but it's so funny now. She was a force to be reckoned with. Deborah did not tolerate fools. She did not tolerate laziness or mistakes. She was famous for it. And she made everyone around her better. All anyone wanted was to impress her, which was hard to do. They don't make leaders like that anymore, and it's a shame. Deborah was a force to be reckoned with. I admired her deeply. My sincerest condolences.

Deborah was a tremendous mentor. Perhaps this anecdote will show her lasting impact on the tax profession.

The J. Edgar Murdock Inns of Court meets at the Tax Court monthly for much of the year. In the mid 2000s, the Inn expanded its membership, and there were lots of new faces at our first meeting of the year. We went around the room with everyone standing to introduce themselves. The first table of people that did this consisted of people who worked for or previously had worked for Deborah Butler. The first two introduced themselves by name followed by “and I work for Deborah Butler.” And the next person, “I used to work for Deborah Butler.” As we went around the room, nearly every person was able make a direct connection to Deborah. “I worked for,” “I litigated against,” “I negotiated a settlement with,” “I was on a bar panel with,” and “I presided over a case litigated by” Deborah Butler. The connections continued around the room until finally reaching someone with no direct connection to Deborah. You could see a certain wistfulness as the gentleman stood and said his name and words to the effect, “I really feel like my career must be missing something, because I never worked for Deborah Butler.” The room laughed, Deborah included. Deborah shaped an entire generation of tax lawyers; her legacy will live on through generations of lawyers she shaped, directly or indirectly.

I met Deborah in 1983 at a Chief Counsel Tax Litigation Training School (one of our instructors) held on a Charleston, SC military base.  Great memories there and we remained friends throughout our careers. She was an outstanding litigator, teacher and leader. I appreciated her high integrity and ethics in carrying out her duties as a public servant in Chief Counsel.  She traveled to PHX as an STA on many cases in her career and often spoke about her wonderful world travels that she enjoyed. My condolences to her family and friends. She will always be remembered by many Chief Counsel attorneys and colleagues.

I am at a loss for words, but I feel like I need to acknowledge the tremendous impact Deborah had on my life and career. At a very low point, she moved mountains to bring me back to Chief Counsel.  Had she not done so, I would not be where I am today. When I count my blessings, I count her twice. I am eternally grateful to her.   May she rest in peace.

Condolences to the family and the tax community for the loss of Deborah. She was a consummate professional and leader. We all looked up to Deborah and not just for legal answers. She was one of a kind. May she rest in peace and  her memory always be a blessing.

It was my privilege to work for and learn from Deborah for over 15 years.  She appreciated hard work and was dedicated to the organization well after she retired.  I was extremely flattered when she would call me "her lawyer."  I will miss her terribly.

My deepest condolences to the many that are mourning Debbie. I knew her through a shared close friend and through our jobs. My deepest sympathy to all.

Deborah was the best boss I ever had.  She expected all her people to work hard.   I received a birthday Ecard from her every year since she retired where she would tell me of her travels.  I am very sad that I will not receive an Ecard from her for my upcoming birthday.

Peter Reilly

I worked with Deborah for many years. She was a wonderful mentor, colleague, and friend. She was always thoughtful to me and my family. 

Sincerely, 
George Gasper

OBITUARY

Deborah Ann Butler

20 July, 1950 – 22 April, 2025

Forest Park The Woodlands Funeral Home & Cemetery

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