Y 4.F49: S.hrg. 99-1062/pt. S. HRG. 99-1062, PT. 1 OVERSIGHT OF IRS AND JUSTICE DEPARTMENT For sale by the Superintendent of Documents, Congressional Sales Office U.S. Government Printing Office, Washington, DC 20402 CONTENTS PUBLIC WITNESSES Winner, Hon. Fred M., partner, Baker & Hostetler Kilpatrick, William A., president and owner, United Financial Operations, Grossman, Robert D. Jr., senior partner, Grossman & Flask, P.C........ Russell, David, president, National Association of Criminal Defense Lawyers... Committee press release. ADDITIONAL INFORMATION Prepared statement of Senator William L. Armstrong Discussion of volume 25 of the Ohio State Law Journal and Judge Black's 127 223 282 311 353 OVERSIGHT OF IRS AND JUSTICE DEPARTMENT PROSECUTION OF SEVERAL TAX CASES THURSDAY, JUNE 19, 1986 U.S. SENATE, SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE, COMMITTEE ON FINANCE, The subcommittee met, pursuant to notice, at 10:05 a.m., in room SD-215, Dirksen Senate Office Building, Hon. Charles E. Grassley presiding. Present: Senators Grassley and Armstrong. [The press release announcing the hearing and the opening statement of Senator Armstrong follow:] [Press Release No. 86-048] FINANCE SUBCOMMITTEE SETS HEARING ON OVERSIGHT OF INTERNAL REVENUE AND DEPARTMENT OF JUSTICE ACTIVITIES IN THE CRIMINAL PROSECUTION OF SEVERAL TAX CASES Senator Packwood (R.-Ore.), chairman of the Senate Committee on Finance, announced today that the Subcommittee on Oversight of the Internal Revenue Service will hold hearings the mornings of June 19, 20, and 23, on possible improper activities by the Internal Revenue Service and the Justice Department in the prosecution of several tax cases. The hearings will be chaired by Senator Charles E. Grassley (R.-Iowa) and Senator William L. Armstrong (R.-Colo.). Of particular interest to the subcommittee will be testimony relating to two recent Federal District Court decisions, United States v. Kilpatrick (D. Colo. 1984), and United States v. Omni International Corporation (D. Md. 1986), where the courts dismissed the indictments because of IRS and/or Justice Department abuses committed either before the grand jury or the District Court in opposition to motions to dismiss the indictments. The subcommittee will also review the activities of the IRS and the Justice Department in the investigation and prosecution of cases involving abusive tax shelters and/or foreign investments. Finally, the Subcommittee will review the Justice Department's attempt to keep a Federal District Court opinion, which was critical of the Department's handling of the Kilpatrick case, from being published in the Federal Court reports. |