By: A.J. Cook


Aldrich H. Ames of the Central Intelligence Agency got into big trouble twice.

Ames had worked for the CIA for 32 years. While there he advanced to more and more responsible positions. His duties included meeting with high Soviet officials in their embassy. Both his supervisors at the CIA and his fellow sleuths at the FBI considered him very capable. No doubt they didn't know the whole story: Ames was a double agent.

In 1985, while still on the CIA payroll, Ames began working for the Soviet KGB. From Rome to Washington, he plied his illegal trade, using prearranged signals and dead drops to swap information for cash. Over the years, the Russian agency paid him a pile of money for valuable state secrets and for fingering some Soviet officers cooperating with the US. The KGB arrested and executed them.

At last, he was arrested. He pled guilty to conspiracy to commit espionage, was sentenced to life in prison plus 27 months and forfeited all ill-gotten gains acquired as a Soviet agent.

Then the Internal Revenue Service contacted him. The IRS? How did the taxman get mixed up with a traitor? Usually, crooks don't report income from illegal activities to the government. When the IRS learns of a conviction for spying or robbing or kidnapping it moves in and assesses taxes, penalties and interest on the ill-gotten gain.

Ames had reported $261,000, in income primarily from his CIA job, for the four years under investigation but didn't list his leisure pursuit earnings of more than $1 million.

The IRS increased his taxable income by this amount and added a stiff penalty. In court, Ames, serving as his own attorney, argued this was double jeopardy. He said he had given up all assets acquired with KGB money, so he shouldn't have to pay taxes and penalties on this income.

The judge ruled double jeopardy applies only in criminal cases. But this was a civil case. Additionally, the judge said, this penalty wasn't intended to punish but rather to reimburse the government for investigation expense.

While the ruling in the Ames' case might seem like a fine line, it is one that has been drawn by judges for many years.

The Moral: In civil matters, Double Jeopardy is not a game show or a valid defense.