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B-183922 1 (1975-08-05)

handle is hein.gao/gaobadcke0001 and id is 1 raw text is: FILE: B-183922 DATE: - AUG 5 1975 9 -7 3o MATTER OF: Internal Revenue Service informant/witness expenditures DIGEST: Internal Revenue Service general appropriation statute providing for necessary expenses * * * for investigation and enforcement activities * * * is sufficiently broad to support expenditures on the behalf of an informant/ witness except for periods in which the same witness also qualified for such support from Department of Justice pur- suant to Title V, Protected Facilities for Housing Government Witnesses of the Organized Crime Control Act of 1970, Pub. L. No. 91-452 (84 Stat. 922, 933) (18 U.S.C.A. 1 3481). This action is in response to a letter dated May 12, 1975, from the Department of the Treasury requesting our decision as to the propriety of expending Internal Revenue Service (IRS) funds for the protection, support, and maintenance of an informant/witness in a case involving alleged criminal violations of Internal Revenue laws. The facts giving rise to this matter are as follows: From early 1972 until the present, an IRS informant/witness (hereafter John Doe) has provided the IRS with information which has proven instrumental in the obtaining of indictments as well as in the collec- tion of investigatory data prior to the indictment stage. John Doe was both an informant for the IRS and a witness for the Department of Justice and for the IRS at all times pertinent to this inquiry. In 1972, the Attorney General classified John Doe as a potential witness with respect to several cases forwarded to the Justice Department by IRS for criminal prosecution. The Attorney General, pursuant to Title V Protected Facilities for Housing Government Witnesses (hereafter Title V) of the Organized Crime Control Act of 1970 (84 Stat. 922, 933) (18 U.S.C.A. 0 3481), determined that the life and person of John Doe was in jeopardy and, accordingly, authorized protection, support, and maintenance expenditures on John Doe's behalf. John Doe accepted the Attorney General's offer and was en- rolled in the Justice Department's Title V Witness Protection Program. In January 1974, John Doe formally executed a waiver of further Title V assistance. The Justice Department then disenrolled John Doe from the Witness Protection Program on January 14, 1974. Subsequent - I -' Oc)9OQ 6i73c 0 THE COMPTROL-ER GENERAL DECISION 0 F THE UNITED STATES SWASHINGTON, D.C. 20548 t NITED

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