Impeachment Hearings: House Judiciary Committee, July 29, 1974 (2/2)
Impeachment Hearings: House Judiciary Committee, July 29, 1974 (2/2)
[01.09.21] Mr. MEZVINSKY. When considering the Article on Abuse of Power, really what the Committee is doing is looking at the type of presidential conduct which the Founding Fathers knew the System could not tolerate. We see now, the abuse of the, IRS. There -wasn't any IRS -when the Constitution of Was written, but I'm positive that abuse of this agency, is the type of problem the drafters of the Constitution foresaw. I believe the reason that the gentleman from Illinois, Mr. Railsback and the gentleman from Iowa, Mr. Mayne, and so many others are So concerned about this matter is the realization that the abuse of the IRS can poison the system. When the system of government is threatened, the abuse of the IRS becomes one of the most hideous of all the charges. And why? Because we all pay taxes. We know that the IRS has personal information. We know that it is 'Is based on voluntary action, honesty and our conscientious efforts to pay our taxes. It is really self-confession when we file, our taxes. We know that and we understand it. I think there is apprehension sets in because we realize that Richard Nixon's presidency has really leveled a serious blow to the IRS. We have talked about the enemies list-, but I would add that there is another use to be discussed--a list of friends. Now, what do we see about the friends, and why is the friends list as significant as the enemies Because impeding the due administration of the Internal Revenue Act by issuing a directive from the White House to turn off an IRS audit is a violation of the law. It is another kind of cover-up. It means another kind. of protection. And we have evidence to show that is exactly what happened. And let me tell you, my friends, though we are involved d in a constitutional issue, we know that some are groping for proof of criminal violations. Now if you decide to help your friends by stepping in on an IRS audit, that is an interference with the due administration of the Internal revenue Code and cite this as an example; which is not only a significant abuse of office, but it is also a criminal offense, a Violation of section 7212, Under that section, if you interfere with the -due administrative administration on of the Internal Revenue Code is a, felony and being put in prison. And I would bring that to the attention of the members of this committee. I would also like to rate that the Joint Committee on Internal Revenue, Taxation looked at this issue, and that investigation is still going 'on and the, Joint Committee in fact. has asked for re-audits of those "friends", those on whose, behalf there was direct contact we're talking about the tax affairs of some of the closest associates and friends of the White House, and we have testimony direct that, in fact, the White House was involved. Now let me point to One item that is Very interesting to me, and that the whole focus on September 15 discussed by the gentleman from California, whom I respect, Mr. Wiggins. No direct testimony, We have Mr. Dean just talking about it. He, is talking about it supposedly 'in in the abstract. Well., let me say this. It is not in the abstract, it is right on target. Let us reefer to March 13, 1973, and what do we see? We see a direct involvement, direct discussion at page 50 where they are talking About issues. What does the President say directly. "Do we need any IRS stuff." That is the answer to direct involvement, The CHAIRMAN. The time of the gentleman has expired. [01.14.10]