Johnnie Mac Walters (1919 – 2014) was an American attorney and public servant who served as the Commissioner of Internal Revenue (IRS) from 1971 to 1973 under President Richard Nixon. He is primarily known for his role and testimony during the Watergate scandal, where he resisted pressure from the Nixon administration to use the IRS to target the president's political opponents.
Early Life and Education
Born in Greenville, South Carolina, Walters earned his undergraduate degree from Furman University and his law degree from the University of Virginia School of Law. He served in the U.S. Army during World War II, attaining the rank of captain.Early Career
Before his appointment to the IRS, Walters had a distinguished career in law and government in South Carolina. He served as the Assistant Attorney General for South Carolina and later became a partner in a prominent law firm. His experience included tax law and public administration, which prepared him for his federal role.Commissioner of Internal Revenue
Walters was appointed Commissioner of Internal Revenue by President Nixon and confirmed by the Senate in 1971. His tenure, however, became overshadowed by the unfolding Watergate scandal. He faced direct and indirect pressure from the White House, particularly from presidential aides John Dean and H.R. Haldeman, to audit and harass individuals and organizations on Nixon's "enemies list."Walters largely resisted these demands, refusing to turn over confidential tax files of political adversaries and to initiate politically motivated audits. He later testified before the Senate Watergate Committee in 1973, detailing the White House's attempts to politicize the IRS. His testimony was crucial in revealing the extent of the administration's abuse of power and its efforts to use federal agencies for partisan purposes.
Resignation and Later Life
Walters resigned from his position as IRS Commissioner in 1973, shortly after his testimony, stating that he felt he could no longer effectively lead the agency under the circumstances. Following his resignation, he returned to private law practice in South Carolina, where he continued to be respected for his integrity and commitment to the rule of law. He passed away in 2014 at the age of 95.Legacy
Johnnie Mac Walters is remembered as a civil servant who upheld the independence and impartiality of a critical federal agency in the face of immense political pressure. His actions during the Watergate era helped to preserve the integrity of the IRS and demonstrated the importance of public officials resisting unconstitutional demands from higher authority. His story remains a notable example of ethical conduct in government.See Also
- Watergate scandal
- Internal Revenue Service
- Richard Nixon