Paul L. Caron
Dean


Thursday, February 28, 2008

IRS Releases Documents from Al Capone Investigation

Capone_3_3

In response to a FOIA request, the IRS has released documents relating to the investigation and subsequent tax evasion conviction of Chicago mobster Al Capone.  Although the IRS is required to keep taxpayer records confidential, the IRS released these documents because Capone never filed a tax return:

In 1931, the IRS’s Intelligence Unit completed an investigation of Alphonse Capone which led to his conviction for tax evasion for which he served 11 years in prison. A recent Freedom of Information Act Request for a copy of Special Agent Frank Wilson’s report to Elmer Irey about the Capone investigation led to a review of the records in light of the confidentiality provisions of Internal Revenue Code Section 6103. The review concluded that this information could be made available to the public – principally because Capone never filed a tax return.

The following are copies of reports and letters from the actual file which summarize the events and activities of the three year investigation of Al Capone:

  • Letter dated July 8, 1931, from W.C. Hodgins, Jacque L. Westrich, and H.N. Clagett, all Internal Revenue Agents, to the Internal Revenue Agent in Charge, Chicago, Illinois, in re Alphonse Capone, 7244 Prairie Avenue, Chicago, Illinois.
  • Summary Report dated December 21, 1933, prepared by Special Agent Frank J. Wilson at the request of the Chief, Intelligence Unit, Bureau of Internal Revenue, Washington, D.C., in re Alphonse Capone, Lexington Hotel, 2300 Michigan Boulevard, Chicago, Illinois.
  • Letter dated March 27, 1931, from Special Agent Frank J. Wilson to the Chief, Intelligence Unit, Bureau of Internal Revenue, Washington, D.C, providing an update on the status of the "Capone investigation."
  • Letter dated April 8, 1931, from Special Agent Frank J. Wilson to the Chief, Intelligence Unit, Bureau of Internal Revenue, Washington, D.C, providing an update on the status of the "Capone investigation."
  • Excerpt referencing Al Capone from "A Narrative Briefly Descriptive of the Period 1919 to 1936." This was a report prepared on the organization, functions and activities during that time period by Elmer Irey, Chief, Intelligence Unit, for the IRS Commissioner, Bureau of Internal Revenue, Guy T. Helvering.

(Hat Tip: Paul Bonner & Brad McCormack.)

https://taxprof.typepad.com/taxprof_blog/2008/02/irs-releases-do.html

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