IRS, Taxing the Heroin Barons

APPENDIX

IRS Gives Witness New Identity, by George Bliss and John R. Thomson,

from the Chicago Tribune, May 28, 1973-

Surveillance Is Part of IRS Job, by George Bliss and John R. Thomson,

from the Chicago Tribune, May 29, 1973---

PART 1-HISTORY OF THE NARCOTIC TRAFFICKERS TAX PROGRAM

Internal Revenue Service Plays the Secret Agent Game for Keeps, by

George Bliss and John R. Thomson, from the Chicago Tribune, May 27,

IRS Nails Dope Traffickers on Taxes, by George Bliss and John R.

Thomson, from the Chicago Tribune, May 30, 1973.

162

Agents Find Tax Cheats Come From All Walks of Life, by George Bliss

and John R. Thomson, from the Chicago Tribune, May 31, 1973-----

IRS Taxing the Trafficker, by John J. Olszewski, from Drug Enforcement,

summer 1974__ _

164

166

The Narcotics Project, by Richard W. Graham, from the New Republic,

February 1, 1975.

167

Excerpt: From the budget for fiscal year 1977, Law Enforcement and

Justice, pages 152-155

171

PART 1-HISTORY OF THE NARCOTIC TRAFFICKERS TAX PROGRAM-Continued

Excerpt: From the budget for fiscal year 1976, Law Enforcement and
Justice, pages 149-152.

Excerpt: From the budget for fiscal year 1975, Special Analysis M—Federal

Programs for the Reduction of Crime, pages 189-200--

Excerpt: From the budget for fiscal year 1974, Special Analysis M-Federal

Programs for the Reduction of Crime, pages 196–206.

Excerpt: From the budget for fiscal year 1973, Special Analysis O-Federal

Programs for the Reduction of Crime, pages 224-235..

Excerpt: From the budget for fiscal year 1972, Special Analysis M-Federal

Programs for the Reduction of Crime, pages 197-209, 304-305_

From the Office of Law Enforcement, Treasury Department:

Twelve-Month Report of the Treasury/IRS Narcotics Trafficker Tax

Program, June 30, 1972...

Seventeen-Month Report of the Treasury/IRS Narcotics Trafficker

Tax Program, December 1, 1972.

Excerpt: Treasury, Postal Service, and General Government appropria-

tions bill:

Report No. 94-953, 94th Congress, 2d session, fiscal year 1977-

Report No. 94-294, 94th Congress, 1st session, fiscal year 1976.

Report No. 94-1028, 93d Congress, 2d session, fiscal year 1975-

Report No. 92-243, 92d Congress, 1st session, fiscal year 1972_

Excerpt: Internal Revenue Service, Federal Funds:

Appendix to the Budget for Fiscal Year 1977, pages 617-621-

Appendix to the Budget for Fiscal Year 1976, pages 742-747.

Appendix to the Budget for Fiscal Year 1975, pages 742-746-

Page

175

179

PART 2-NARCOTICS TRAFFICKERS TAX PROGRAM UNDER COMMISSIONER

ALEXANDER

A. WHITE HOUSE POLICY

Nixon Sees Drug Fight Gain, by Garnett D. Horner, from the Washington

Star-News, July 25, 1972.

The White House press release: To the Congress of the United States

from President Nixon, March 14, 1973; regarding President Nixon's

comments on success of the Narcotic Traffickers Tax Program__.

Excerpt: IRS Investigates Narcotic Traffickers, from Federal Strategy

for Drug Abuse and Drug Traffic Prevention, by the Strategy Council

on Drug Abuse, 1973...

Excerpt: Drug Law Enforcement, from Federal Strategy for Drug Abuse
and Drug Traffic Prevention, by the Strategy Council on Drug Abuse,
1974..

282

Excerpt: White Paper on Drug Abuse, September 1975, a report to the

President from the Domestic Council Drug Abuse Task Force, pages

37-44, 97-99.......

282

Excerpt: Federal Strategy: Drug Abuse Prevention, prepared by the
Strategy Council on Drug Abuse, November 1976; pages 26-29, 34-39,
47-49.

Drug Abuse-Message from the President of the United States trans-
mitting proposals for fighting drug abuse, April 27, 1976...

B. COMMISSIONER ALEXANDER'S POLICY

Statement of Donald C. Alexander, Commissioner of Internal Revenue,

before the Subcommittee on Commerce, Consumer and Monetary Affairs

of the Committee on Government Operations of the U.S. House of

Representatives, October 6, 1975.......

Statement of Donald C. Alexander, Commissioner of Internal Revenue,

before the Subcommittee on Administration of the Internal Revenue

Code of the Committee on Finance of the U.S. Senate, December 1,

1975..

287

XLIV

295

300

Excerpt: NAR Executive Conference, Brookhaven Service Center, June 8-

10, 1976; narcotics program, page 2.

Remarks by Donald C. Alexander, Commissioner of Internal Revenue,

prepared for delivery before the annual convention of the Tax Section

American Bar Association, Honolulu, Hawaii, August 14, 1974----

306

PART 2-NARCOTICS TRAFFICKERS TAX PROGRAM UNDER COMMISSIONER

ALEXANDER -Continued

B. COMMISSIONER ALEXANDER'S POLICY- -Continued

Page

Drug Dealers and the Law, from the Washington Post, September 18, 1976-

Aborting an Anti-Drug Plan, by Jack Anderson, from the Washington

Post, September 22, 1976..

317

318

IRS Checks Tax Files of Drug Kings, by John M. Goshko, from the Wash-

ington Post, September 22, 1976---

319

IRS Chief Struck Tax Question, by Jack Anderson and Les Whitten, from

the Washington Post, September 27, 1976.

320

Prosecutors Call Recent Convictions Only the Start of "War" Against

Drugs, by Robert A. Erlandson, from the Baltimore Sun

Tax-Case Deposits Put at $840,000, by Robert A. Erlandson, from the

Satisfaction for IRS Chief Alexander, from Washington Whispers, Oc-

tober 11, 1976.

Tax Shelters, from the Washington Post, October 17, 1976_.

Excerpt: Hearings before the House Ways and Means Oversight Com-

mittee, August 5, 1976; testimony of Commissioner Alexander on nar-

cotics traffickers..

Letter of April 18, 1975, to Commissioner Alexander from John P. Ryan,

executive secretary, Federal Criminal Investigations Association____

Response of May 16, 1975, to Mr. Ryan from Commissioner Alex-

Memorandum of June 27, 1975, from David R. Macdonald, Assistant

Secretary for Enforcement, Operations and Tariff Affairs, to Edward C.

Schmults, Under Secretary; on subject of Narcotics Trafficker Program,

with enclosures__

Memo of June 7, 1975, from Commissioner Alexander to Stephen S.

Gardner, Deputy Secretary; regarding disposal of narcotics

traffickers program -

Remarks of Commissioner Alexander before the executive committee

of the Tax Section, New York State Bar Association, June 10,

1975

Memo of June 9, 1975, from David R. Macdonald, Assistant Secretary,

to Commissioner Alexander on the subject of the narcotics traffickers

program---

Memo of June 27, 1975, from David R. Macdonald, Assistant

Secretary, to Stephen S. Gardner, Deputy Secretary, in response to

Commissioner Alexander's June 7 notification of elimination of the

narcotics traffickers program_

Memo of June 27, 1975, from Stephen S. Gardner, Deputy Secretary,

to Donald C. Alexander, Commissioner, IRS, expressing disagree-

ment with Commissioner Alexander's decision to withdraw from

the narcotics traffickers program, with attachment----

Proposed narcotic program, fiscal year 1972 supplemental request

from Commissioner Thrower to Eugene T. Rossides, Assistant

Secretary for Enforcement and Operations_.

Memorandum of March 3, 1975, from David R. Macdonald, Assistant

Secretary for Enforcement, Operations and Tariff Affairs, to Deputy

Secretary Gardner; on subject of IRS Enforcement Policies, with

enclosures.

Telex of January 22, 1975, from William E. Williams, Deputy Com-

missioner, IRS, Washington, to all regional commissioners, IRS

Chapter 78.-Discovery of Liability and Enforcement of Title: Section

7601. Canvass of districts for taxable persons and objects----

Executive Order 11396-Providing for the coordination by the

Attorney General of Federal law enforcement and crime prevention

programs, the White House, February 7, 1968, Lyndon B. Johnson__

NTP accomplishments: Comparison by fiscal years 1972-73---

Excerpts from "Supplemental Report on a Contemporary and

Future View of the Criminal Law Enforcement Function in the

IRS," prepared by Rex D. Davis and E. J. Vitkus, February 12,

1970: A Law Enforcement Program for the Seventies---

80-321 0 - 77 - 2

353

PART 2-NARCOTICS TRAFFICKERS TAX PROGRAM UNDER COMMISSIONER

ALEXANDER-CONTINUED

D. IRS AND DEA POLICY

Department of Justice/Internal Revenue Service guidelines regarding

cooperation in joint investigations, January 8, 1976.

Memorandum of understanding between the Internal Revenue Service and

the Drug Enforcement Administration, dated July 27, 1976; with

appendix I-disclosure and exchange of information, and appendix

II-Internal Revenue Code, section 6581, Termination of taxable

year

Memorandum of understanding_between U.S. Customs Service/Drug

Enforcement Administration, December 11, 1975____.

PART 3-INTERNAL REVENUE CODE AND DRUG TRAFFICKERS

The Anti-Injunction Act and Suits To Enjoin Wagering Tax Assessments,

by Arthur H. Ferris, from the Boston University Law Review, volume 50,

July 1975-

Criminal Defendants and Abuse of Jeopardy Tax Procedures, by Barry

Tarlow, from U.C.L.A. Law Review, volume 22, August 1975--

The Privacy Act of 1974: How it Affects Taxpayers, Practitioners, and

the IRS, by William J. Bowe, from the Journal of Taxation, August

1976-

Legislative Policy Leading Up To Privacy Act..

Internal Revenue Code of 1954, section 7421 (a), the Anti-Injunction Act:

Judicial Muzzle Makes for Service Muscle, by Richard_Candelora and

John W. Hawkes, from the University of Florida Law Review, volume

XXVII, winter 1975.

Jeopardy and Termination Assessments After Laing and Hall: Jeopardizing

the Fourth Amendment, by Samuel Rosenthal, from the Tax Law

Review, volume 31, spring 1976--

The Taxpayers' Bill of Rights, by Joel M. Forster, from the Tax Adviser,

volume 6, December 1975-

IRS Subpoena Power To Investigate Unknown Taxpayers, from the New

York University Law Review, volume 50, April 1975.

Testimony of Scott P. Crampton, Assistant Attorney General, Tax

Division, Department of Justice, on section 1205 of H.R. 10612, before

the Senate Committee on Finance, July 22, 1976__

Drug-Law Enforcement: Should We Arrest Pushers or Users?, by Billy J.

Eatherly, from Journal of Political Economy, January-February 1974--

Criminal Tax Fraud Investigations: Limitations on the Scope of the

Section 7602 Summons, by Mike Rollyson, from the University of

Florida Law Review, volume XXV, fall 1972.

PART 4-ECONOMIC IMPACT OF HEROIN TRAFFIC

Extract: The Fortune Directory of the 500 Largest U.S. Industrial Corpo-

rations, from Fortune, May 1976, pages 316-43_ -

IN THE SENATE OF THE UNITED STATES

MAY 11, 1976

Mr. HRUSKA (for himself, Mr. BUCKLEY, Mr. EASTLAND, Mr. HUGII SCOTT, and

Mr. THURMOND) (by request) introduced the following bill; which was

read twice and referred to the Committee on the Judiciary

A BILL

To protect the public from traffickers in heroin and other opiates,
and for other purposes.

1 Be it enacted by the Senate and House of Representa-

2 tives of the United States of America in Congress assembled,

3 That this Act may be cited as the "Narcotic Sentencing and

4 Seizure Act of 1976".

TITLE I-MANDATORY MINIMUM SENTENCES

SEC. 101. Part D of title II of the Comprehensive Drug

7 Abuse Prevention and Control Act of 1970 (21 U.S.C. 841

8 et seq.) is amended as follows:

(a) Section 401 (21 U.S.C. 841) is amended by-

(1) adding the following new subparagraph at the

end of subsection (b) (1):

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