Former IRS Commissioner Don Alexander.

PositionIn Memoriam

Former IRS Commissioner Donald C. Alexander died on February 3 at his home in Washington, D.C. A recipient of TEI's Distinguished Service Award, he was 87 and a partner at Akin Gump Strauss Hauer & Feld LLP at the time of his death.

Expressing regret upon learning of Mr. Alexander's death, TEI President Vincent Alicandri called the former Commissioner a good friend of TEI's. "Don Alexander as a great human being and a great lawyer. And, I am proud to say, he represented the Institute on at least two occasions," TEI's president stated. "First, he was instrumental is the establishment of TEI Education Fund, TEI's charitable arm; and second, he worked with the Institute in preparing an amicus brief in a case involving the confidentiality of advance pricing agreements."

Mr. Alicandri noted that the former Commissioner was well known for his integrity and willingness to take on the hard questions. "Don was IRS Commissioner from 1973 to 1977 at a time when the White House was trying to use tax information against its political rivals," Mr. Alicandri stated. "But Don was a fiercely independent and formidable commissioner who was not going to be pressured into doing something he thought was wrong."

The former Commissioner's public service was not limited to his time at the IRS. Mr. Alexander was awarded the Silver Star and Bronze Star for his service during World War II with the 14th Armored Division. In addition, he worked at the Commission on Federal Paperwork and the Interior Department's Coal Leasing Commission.

At a memorial service on February 21, Commissioner Alexander was remembered by one of his successors, Lawrence B. Gibbs. In part, Mr. Gibbs said the following:

"I first met Don Alexander in the winter of 1973. He was about to be nominated by then President Richard Nixon to become the 38th Commissioner of the Internal Revenue Service.... [T]here were rumors that the Nixon White House had fired a previous Commissioner for refusing to do what the White House wanted, and I soon learned that his replacement as Commissioner was about to leave the IRS for the same reason. Later it would come out that the White House had ordered the Commissioner who preceded Don to audit a list of the President's enemies. Instead, Don's predecessor placed the so-called enemies list in a safe at the IRS and took no further action....

"Don did not relish having to deal with the matters that descended upon him while he was Commissioner, but neither did he back...

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