Lawrence J.
Haas
Read Larry's bio and previous columns
February 10, 2009
Don Alexander: A Man
for Our Time
You might not know it, but the country lost a great man the other day,
the kind of man that Americans say they want to see more of in
Washington.
His name was Donald C. Alexander, though any friend or acquaintance
called him Don. He was Commissioner of the Internal Revenue Service from
May 1973 until February 1977. And if you think the post of America’s top
tax collector makes him the devil, read on.
Alexander, who died of cancer last week at age 87 at his home in
Washington D.C., was slight in build but huge in courage, a man with
unimpeachable integrity that was tested at the highest levels of
government. It is the latter that makes him a man for our time and
beyond.
Writing in Tax Notes magazine a few years ago, Alexander said
that when he attended a White House concert in 1973 after President
Nixon had nominated him to the IRS post (but before he was confirmed),
Nixon told him, “You have a very difficult job. Do it well, and do it
honestly.”
No
more prophetic words were ever spoken. Upon assuming his post, Alexander
discovered that the Nixon Administration was using the IRS to
investigate the president’s critics. A rogue band of investigators had
combed the records of 3,000 groups and 8,000 individuals.
As
the New York Times noted in its obituary of Alexander, White
House counsel John Dean had paved the way for such action, writing in a
1971 memo that the administration could “use the available federal
machinery” to attack “our political enemies.”
Less than three months into his tenure, Alexander closed the unit, known
as the Special Service Staff. That action earned him the eternal wrath
of Nixon, who disparaged him in crude terms on a White House tape.
As
if that weren’t enough, Nixon’s tax returns came up at the IRS for a
random audit. Alexander alerted Treasury Secretary George Shultz and
White House Chief of Staff Al Haig.
“An hour” after Alexander called Haig, the Washington Post quoted
Alexander as saying, “he called me back to say the president is at Camp
David, and he is up the wall over this – the IRS never audits a
president.”
Actually, the IRS had audited other presidents. It proceeded with
Nixon’s audit and, upon finding problems, forced the president to pay
more than $400,000 in back taxes and penalties.
In
recent years, I was lucky enough to get to know Alexander through his
frequent attendance at tax policy conferences in Washington that were
sponsored by Tax Analysts, the non-profit publisher for which I
regularly consult.
Taking time from his busy law practice at one of Washington’s leading
firms, he would amble slowly to his customary seat at the table in front
(with a cane in hand at the last few events) – but not before greeting
me with a warm smile and, to the end, a hearty handshake.
The conference would begin and, invariably, the old man would soon have
a point to make. Upon recognition, and with a nod to the rule that
speakers introduce themselves, he’d start with a droll “Don Alexander,
former tax collector,” and then offer some wisdom for the ages.
His comments reflected deep concern for the nation’s tax system. He
would complain frequently that the tax code was far too complicated and
that lawmakers continued to add to the IRS’s burdens by doling out this
tax break or that – each designed to make “social policy” through the
tax code rather than, Alexander suggested, through the spending side
where it belonged.
It
was a losing battle, as he surely knew. With Americans skeptical of
federal spending programs, lawmakers face much less public opposition
when they allocate new tax breaks.
But if he could not win the war over the tax code, he could at least try
to slow the march of tax complication and give the leaders of
Washington’s tax policy community something to think about.
Throughout his life, Alexander was the model of a public servant. He
received the Silver Star and the Bronze Star for his service in World
War II, graduated from Yale University and Harvard Law School, and
served with distinction at both the IRS and in private practice.
So, take a moment to reflect on his life. For he reminds us of the best
that America has to offer.
© 2009
North Star Writers Group. May not be republished without permission.
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