Revenue agents' report in re Alphonse Capone, 7244 Prairie Avenue (8 July 1931)

Confidential report of Internal Revenue Agents Hodgins, Westrich and Clagett to the Agent in Charge at Chicago, setting out the basis for the tax determined against Capone, with income and tax worksheets.

Date: 1931-07-08
Kind: case-file
Source: Internal Revenue Service, FOIA historical documents (file 1)
Retrieved: 2026-10-11
Rights: A record of the Bureau of Internal Revenue, Treasury Department, released by the Internal Revenue Service under the Freedom of Information Act. A United States government work, public domain in the United States under 17 U.S.C. § 105.

A fourteen-page copy of the confidential report of Internal Revenue Agents W. C. Hodgins, Jacque L. Westrich and H. N. Clagett to the Internal Revenue Agent in Charge, Chicago, dated July 8, 1931, “In re Alphonse Capone, 7244 Prairie Avenue, Chicago, Illinois.” The IRS lists it as file 1 of its Capone historical documents.

The report sets out the agents’ account of Capone’s reputation and history and the basis for their tax determination, and ends with worksheets of income and tax computations. Special Agent Frank J. Wilson’s report of 1933 submits it as an exhibit. The opening pages characterize Capone in the agents’ own period language; this archive does not repeat that characterization.

The PDF’s text layer is a poor scan, so nothing from it is quoted here. The page images are the record.

itemIRS: Historical Documents relating to Alphonse (Al) Capone, ChicagoThe Internal Revenue Service's Freedom of Information Act page publishing five documents from the Intelligence Unit's investigation of Alphonse Capone, released because he never filed a tax return.itemSpecial Agent Frank J. Wilson's summary report on Alphonse Capone, SI-7085-F (21 December 1933)Sixty-page report by Special Agent Frank J. Wilson to the Chief of the Intelligence Unit on case SI-7085-F, the evasion of income taxes by Alphonse Capone for 1924–1929, from referral to sentence.

itemIndictment in Case Number 23232 (June 1931)The twenty-two-count income-tax indictment returned against Alphonse Capone on 5 June 1931. He was convicted on counts 1, 5, 9, 13 and 18.

itemSummary of Indictments in United States v. Alphonse Capone (1931)Typed memorandum to 'Mr. Johnson' summarizing Capone's two income-tax indictments, No. 22852 (one count, 1924) and No. 23232 (twenty-two counts, 1925–1929).