Internal Revenue Service's Expenditures for Informant/Witness

A decision was requested regarding the propriety of expending Internal Revenue Service (IRS) funds for the protection, support, and maintenance of an "informant/witness" in a case involving alleged criminal violations of the Internal Revenue laws. The IRS general appropriation statute providing for "necessary expenses . . . for investigation and enforcement activities . . ." was sufficiently broad to support expenditures on the behalf of an "informant/witness" except for periods duringwhich the same witness was also qualified for such support from the Department of Justice under 18 U.S.C. 3481.