Record
Case file
1933-12-21
Internal Revenue Service, FOIA historical documents (file 2)
Special 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.
- Date
- 1933-12-21
- Kind
- case-file
- Retrieved
- 2026-10-11
- Docket
- Intelligence Unit file SI-7085-F
- 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 sixty-page summary report dated December 21, 1933, from Special Agent Frank J. Wilson to the Chief, Intelligence Unit, Bureau of Internal Revenue, “In re: Alphonse Capone, Lexington Hotel, 2300 Michigan Boulevard, Chicago, Ill.” The case number is SI-7085-F. Wilson signs the last page as Special Agent.
The report states that the case concerns “the evasion of income taxes by Alphonse Capone … for the years 1924 to 1929, inclusive,” that it was referred to Wilson on May 19, 1930, and it names the special agents and revenue agents assigned. It describes concurrent cases that ended in the conviction or guilty pleas of Jack Guzik, Sam Guzik, Frank Nitto, T. J. Druggan and Frank A. Lake. It narrates the indictments of March 13 and June 5, 1931, and the trial, including attempts to influence the jury, after which, it says, the court ordered the jury locked up until the trial was completed. It states that the defense attorneys were not alleged to have taken part.
On the outcome it reports: “On October 17, 1931, the defendant was found guilty of evasion of income taxes for the years 1925, 1926 and 1927 and for failure to file income tax returns for the years 1928 and 1929. On October 24th Federal Judge Wilkerson sentenced him to five years in the Federal Penitentiary on each of the three felony counts, two of which are to run concurrently and he was sentenced to one year in the Cook County Jail on each of the two misdemeanor counts.” It adds fines of $50,000 plus the costs of prosecution.
Quotations follow the PDF’s text layer, which is a noisy scan, with scanning errors corrected against the sense of the line. The page images are the record.
