THE ABUSE / INTENT AND ACTION

The enemies list and the IRS

“Use the available federal machinery to screw our political enemies.”

RECORD / AT A GLANCE

DOCUMENTED

The intent is documented in Dean’s own memo, and the attempt to use the IRS was part of the second article of impeachment. Audits of people on the main list have not been shown; IRS officials said they refused.

THE EVENTS / THE CLAIM / THE RECORD

The chronology.

READ THE FILE

Evidence & assessment.

Open an article for its evidence, labeled AI assessment and numbered sources. Read the complete static edition ↗

WHAT PEOPLE SAY ABOUT THIS FILE

The claims, rated.

3 claims people make about this file, each rated documented, partly true, disputed, unproven or false. Think a rating is wrong? Use Dispute or Support, or join the Discussion.

DOCUMENTED Before Watergate

“The White House tried to use the IRS against its enemies.”

The attempt was the core of the second article of impeachment, and IRS commissioner Johnnie Walters said he refused.

Who says it: House Judiciary Committee; Walters.

The evidence in this file ↗ · On the full claims board ↗

DISPUTED Before Watergate

“People on the enemies list were audited because of it.”

No audit has been tied to the list. IRS commissioner Johnnie Walters said he got the list from Dean and refused to act on it; Dean later said the list “never went outside my file drawer”. The two accounts conflict.

Who says it: Some people on the list.

The evidence in this file ↗ · On the full claims board ↗

All 99 rated claims ↗

OPEN THE RECORD

Sources & limits.

Numbered citations in each article identify the relevant sources. These records have different purposes and evidentiary weight.

  1. UNC Library: John Dean memorandum, “Dealing with our Political Enemies”, 16 August 1971 ↗

    Full text of the memo, from the Rufus Edmisten papers. A proposal, with an approve/disapprove line; not proof that it was carried out.

  2. John Dean’s cover memorandum for the enemies list, September 14, 1971 ↗

    A contemporary cover memo establishing an effort to select political enemies. It does not establish that each intended retaliation occurred.

  3. Greenville News in USA Today: “Former IRS chief recalls defying Nixon”, 26 May 2013 ↗

    Interview with former IRS commissioner Johnnie Walters, who says he refused to act on the enemies list Dean gave him. His recollection, with comment from former Nixon Library director Tim Naftali.

  4. Connecticut Public Radio: “John Dean Says Nixon’s Enemies List Was Never Used to ‘Screw’ Anyone”, 1 May 2014 ↗

    Dean’s own later account of the memo and the list. A participant’s recollection decades later, which conflicts with Walters’s account on one point.

  5. House Judiciary Committee: adopted articles of impeachment, July 1974 — transcript ↗

    Text adopted by the House Judiciary Committee, reproduced by UCSB. The proposed resolution says “is impeached,” but it never passed the full House.

  6. U.S. Senate — Select Committee on Presidential Campaign Activities ↗

    Institutional Senate history of the investigation, its origin and results. A concise synthesis rather than the complete hearing transcript.

← The Watergate Files hub: the history, the full timeline and every file

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