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CONTINUED INVESTIGATION OF SENIOR-LEVEL EMPLOYEE MISCONDUCT
AND MISMANAGEMENT AT THE INTERNAL REVENUE SERVICE
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Hearing before the Commerce, Consumer, and Monetary Affairs
Subcommittee of the Committee on Government Operations,
House of Representatives, One Hundred Second Congress,
First Session, July 24, 1991.
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Washington : U.S. G.P.O. : For sale by the U.S. G.P.O.,
Supt. of Docs., Congressional Sales Office, 1992.
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GOV DOC # Y 4.G 74/7:Em 7/16
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The following excerpt is from a letter written by N. Paul Whitmore, group 
manager of the Criminal Investigation Division of the Internal Revenue 
Service, to Congressman Doug Barnard, Jr. (D-Georgia), former Chairman of
the Commerce, Consumer, and Monetary Affairs Subcommittee.

This letter, dated September 30, 1991, was written in response to a question
posed by Chairman Barnard as to why Mr. Whitmore felt that IRS attorneys 
wanted to suppress former IRS senior Criminal Investigator William C. Duncan's
testimony before the House Judiciary Subcommittee on Crime in 1988 regarding
events taking place at the Intermountain Regional Airport in Mena, Arkansas.

From page 320.


   2. It is my perspective that the IRS attorneys were not acting alone
      when they wanted to suppress Mr. Duncan's 1988 testimony. Although,
      they visualize themselves as the guardians of the IRS image, I do
      not believe that they would take it upon themselves to suggest that
      S/A Duncan to commit perjury. [deleted] stated that the
      Commissioner's Office was very concerned about Duncan's upcoming
      testimony. This was a direct indication that the Commissioner's
      office was involved. Carrying this a step further, it is my
      perspective that the Commissioner's office would not be involved
      unless pressure was received from an outside source.

      It is my opinion they wanted to suppress his testimony as they
      did not want the IRS to be involved in a controversial issue. In
      addition they did not want the IRS to be identified as the agency
      responsible for uncovering what evidence has shown to be a covert
      operation involving illegal arms shipments, illegal drug smuggling
      and illegal money laundering activities which involved other
      federal government agencies. If this were not the case, why
      then is the Commissioner's office still going to such great
      lengths to protect these attorneys.