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IRS: OZONE POLICE

May 24, 2004

One little-noted aspect of the IRS is its role as defender of the ozone layer. As part of legislation to control the use of ozone-depleting chemicals, Congress enacted an excise tax on the refrigerant Freon. Thus was the IRS thrust into the front line of protecting our skin from ultraviolet incineration.

They apparently don't mess around. Last week a federal judge in Florida sentenced a Mr. Marc Harris to 17 years in prison for evading the Freon excise tax to the tune of $6.2 million. He was also fined $20,324,560 and ordered to pay restitution of $6,588,949.50 (presumably they will be willing to make change).

   "For decades IRS special agents have 
   aggressively investigated all forms of 
   excise tax evasion whether the tax is 
   imposed on fuel, tires or ozone-depleting 
   chemicals," said Nancy Jardini, Chief, IRS 
   Criminal Investigation. "Individuals who
   illegally sell ozone-depleting refrigerant 
   chemicals such as Freon to evade the 
   excise taxes, not only defraud the 
   government, but they also threaten our
   environment." 

So next time you forget your sunblock, remember that without the IRS the sunburn might have been even worse.

The Department of Justice press release is here.

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