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NCJ Number: 69919 Add to Shopping cart Find in a Library
Title: Illegal Narcotics Profits - Report of the Senate Committee on Governmental Affairs Made by Its Permanent Subcommittee on Investigations Together With Additional Views, June 12, 1980
Corporate Author: US Congress
Senate Permanent Subcommittee on Investigations
United States of America
Date Published: 1980
Page Count: 147
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Superintendent of Documents, GPO
Washington, DC 20402
US Congress
Washington, DC 20510
Publication Number: Report No 96-887
Sale Source: Superintendent of Documents, GPO
Washington, DC 20402
United States of America

National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Type: Legislative/Regulatory Material
Language: English
Country: United States of America
Annotation: Ways in which Federal law enforcement can more effectively investigate and prosecute major drug dealers and their syndicates are discussed.
Abstract: Illegal drug use in the United States in massive, generating huge illegal profits for suppliers. To bring it under control, the Federal Government must mount a comprehensive campaign, using all available resources. Above all, those components of the executive branch involved in drug enforcement--the Justice Department, the Drug Enforcement Administration, the Federal Bureau of Investigation, the Customs Service, and the Internal Revenue Service--must cooperate in devising and implementing strategies to counter drug trafficking. The Internal Revenue Service (IRS) in particular has failed to use its resources to investigate and prosecute tax law violations by powerful drug dealers. This failure is due to the restrictions on the IRS of the disclosure provisions of the Tax Reform Act and an IRS attitude that encourages enforcement of tax collection from citizens who earn their income honestly while discouraging the investigation of persons who earn their income illegally and pay little or no taxes. The Permanent Subcommittee on Investigations of the Senate Committee on Governmental Affairs recommends that the Tax Reform Act's disclosure provisions be amended so that appropriate law enforcement agencies have more ready access to tax information and other evidence for use in legitimate investigations and prosecutions of non-tax crimes. Further, the Subcommittee recommends that the IRS develop an effective system for detecting persons who do not file tax returns at all. The IRS should also work with the Justice Department to devise a national strategy for pursuing organized criminals and drug traffickers. In addition, a New Assistant Commissioner position should be created to have the sole responsibility of overseeing the criminal investigation and intelligence gathering activities of the IRS.
Index Term(s): Drug law enforcement; Federal law enforcement agencies; Interagency cooperation; Internal Revenue Service; Legislation; Organized crime; Tax evasion
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