THE LEGISLATION IN QUESTION ESTABLISHES MANDATORY MINIMUM SENTENCES FOR CONVICTED DRUGTRAFFICKERS AND SEEKS TO REDUCE THE PROFITABILITY OF DRUG-TRAFFICKING OPERATIONS, PARTICULARLY FOR THE 'KINGPINS' OF THE ILLICT DRUG TRADE. TITLE III OF THE ACT PROVIDES FOR THE FORFEITURE OF CASH AND OTHER PROCEEDS OF ILLEGAL DRUG TRANSACTIONS AND OF CASH USED IN THE ILLEGAL DRUG BUSINESS. TITLE IV ATTEMPTS TO ELIMINATE THE ILLEGAL EXPORT OF DRUG-TRAFFICKING PROCEEDS TO FOREIGN TAX HAVENS. TESTIMONY REGARDING THE LEGISLATION WAS PRESENTED BEFORE THE SENATE SUBCOMMITTEE TO INVESTIGATE JUVENILE DELINQUENCY. VOLUME II OF THE HEARINGS RECORD CONTAINS THE TESTIMONY OF THE IRS COMMISSIONER AND FIVE OTHER IRS OFFICIALS, WHO COMMENT ON TITLES III AND IV AS THEY RELATE TO IRS OPERATIONS, BUT WHO FOCUS ON IRS EFFORTS TO CURB TAX EVASION BY DRUG TRAFFICKERS. THE EXTENT TO WHICH THESE EFFORTS HAVE BEEN CONCENTRATED ON 'STREET PEDDLERS' AS OPPOSED TO THE DRUG TRADE KINGPINS IS ADDRESSED. THE WITNESSES RESPOND TO QUESTIONS FROM THE SUBCOMMITTEE CHAIRMAN REGARDING INDICATIONS THAT IRS HAS CUT BACK ON ITS EFFORTS TO INVESTIGATE AND PROSECUTE DRUG TRAFFICKERS ON TAX-RELATED CHARGES. A COPY OF S. 3411 AND 3645, EXTENSIVE SUPPORTING DOCUMENTATION, A COPY OF A PRESIDENTIAL MESSAGE TO CONGRESS ON DRUG ABUSE, AND A LISTING OF THE CONTENTS OF VOLUME I OF THE HEARINGS RECORD (SEE NCJ-45858-45860) ARE INCLUDED. (LKM)