Libman Tax - February 2019

Don’t Mess With An Accountant How To Take Down a Mobster: 101

Accountants don’t usually get to carry a shotgun on the job, but that’s a perk that comes with being one of The Untouchables. For number-cruncher Oscar Wallace, being an accountant is both exciting and dangerous — especially when you’re up against the reigning crime kingpin, Al Capone. Based on the book of the same name, the film, “The Untouchables” is set during the Prohibition era when Capone had nearly the whole city of Chicago in his pocket, helping him make large sums of cash distributing illegal liquor. To take down Capone, Bureau of Prohibition agent Eliot Ness enlists help from a veteran officer, a trainee known for his intelligence and superior marksmanship, and Wallace, an accountant sent over from Washington, D.C. The team conducted a successful raid on a Capone liquor cache, which gained the publicity that led to the press dubbing them, “The Untouchables.” Throughout the film, Wallace becomes a truly indispensable part of the team and plays a vital role in the gang’s takedown despite his initial awkwardness. He discovers that Capone has not filed an income tax return for several years and brilliantly suggests that the team build a tax evasion case against him since he is well-insulated from his other crimes. He does have the majority of the Chicago police officers turning a blind eye to his antics after all.

Wallace’s involvement ultimately leads to his murder when Capone’s men ambush him in an elevator. Still, before his heroic martyrdom, he’s the one who comes up with the (ultimately successful) idea of prosecuting Capone for his unpaid taxes. After several scenes filled with mayhem, mystery, and even more murder, Capone is finally sentenced to 11 years in prison. Ever since the film’s release in 1987, bookkeepers all over the world have taken solace in the fact that, while Wallace appears to be the stereotypical awkward accountant, he is instrumental in the arrest of the infamous Al Capone.

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