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Agency Budget Summary
Department of Justice
Tax Division
I. Resource Summary
II. Methodology
- The methodology for calculating the Tax Division's drug budget resources is based on actual workyears dedicated to drug-related cases. It also includes a prorated share of the mandatory increases/adjustments to its base budget attributable to the Tax Division's Criminal Prosecution program.
III. Program Summary
- The Tax Division supports Goal 2, "Increase the safety of America's citizens by substantially reducing drug-related crime and violence," of the Strategy. Attorneys in the Tax Division's four Criminal Enforcement Sections investigate and prosecute individuals, corporations, nonprofit organizations, and other taxpayers that attempt to commit tax evasion, willfully fail to file tax returns, file false tax returns, and otherwise intentionally attempt to evade their obligations under the federal tax laws. They also investigate and prosecute tax violations occurring in the context of criminal conduct such as financial institution fraud, narcotics trafficking, bankruptcy fraud, and domestic and international tax conspiracies.
- The Tax Division relies on the Internal Revenue Code to prosecute narcotics traffickers. In some instances, tax violations related to narcotics enterprises are easier to prove than the underlying drug offenses. In other cases, tax charges complement the evidence of the narcotics crimes. Tax Division Criminal Enforcement attorneys serve as the liaisons to theInternal Revenue Service, the United States Attorneys' offices, the OCDETF program, and other agency participants in the Strategy. Tax attorneys monitor drug/tax related dockets to ensure that assistance is provided in the investigation and prosecution of narcotics traffickers.
IV. Budget Summary
1999 Program
- The Tax Division's FY 1999 drug control budget includes funding of $0.4 million and three positions for its Criminal Tax Enforcement program.
- Tax Division will receive $1.3 million in reimbursable funding for its OCDETF activities.
2000 Request
- The Tax Division's FY 2000 drug control request for its Criminal Tax Enforcement program is $1.3 million, which will support eleven positions. Funding includes base adjustments and a transfer of $1 million in ICDE resources to Tax Division's direct appropriation.
V. Program Accomplishments
- In November of 1997, a jury returned guilty verdicts on one count of conspiracy to distribute cocaine and two counts of aiding and abetting in the distribution of cocaine in the trial of U.S. v. Michael L. Moore. Moore used his business, Ultimate Auto Sound (UAS) as a front for a major narcotics distribution network. This business equipped cars and vans of drug traffickers with safes, "stash boxes" and other modifications designed to conceal the presence of controlled substances. UAS equipped over 1,000 vehicles for drug dealers during the last five years. Moore also served as a broker for drug dealers, acting as an intermediary between Columbian and Dominican Republic suppliers in the New York area with buyers from up and down the east coast. Moore received payments ranging from $1,000 to $2,500 for every kilo brokered.
- On May 20, 1998, a jury returned a guilty verdict on three counts: importation of heroin (21 U.S.C. 963); possession with intent to distribute (21 U.S.C. 841); and conspiracy to distribute (21 U.S.C. 846) in U.S. v. Akay Jorda Anyakoha. Anyakoha had arranged to have packages of heroin delivered from Thailand to an unsuspecting friend. According to an expert, the value of the heroin shipped in those packages had a street value of close to $400,000.
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