In 2012, Dietrich represented a service member whose house was wrongfully foreclosed on by the individual's mortgage lender in 2009. According to Everett Maynard, Jr. attorney at law, who nominated Dietrich for the award, the mortgage lender failed to obtain a court order to seize the house, as required by the Servicemembers Civil Relief Act, while the service member was deployed. In response, a settlement was paid in the amount of $350,000 to the service member, along with a Form 1099-MISC.
The service member had his taxes correctly filed by a commercial tax service, and because the settlement was filed with a Form 1099-MISC, it as designated as a monetary gift and was counted as taxable income. He was then obligated to pay federal and state income taxes of approximately $100,000 on the settlement amount.