Question: Elmer Lincoln Irey (1888 – July 19, 1948) was a United States Treasury Department official and director of the Internal Revenue Service's lead investigative unit during the federal tax evasion prosecution of Chicago mobster Al Capone, Alphonse Gabriel Capone ( ; ] ; January 17, 1899 – January 25, 1947), sometimes known by the nickname Scarface, was an American mobster, crime boss and businessman who attained fame during the Prohibition era as the co-founder and boss, of which organization?

full_context: Document 1: Hyman Larner: Hyman Larner (November 4, 1913 – October 12, 2002) was an American gangster associated with Sam Giancana and the Chicago Outfit. Known in the newspapers as the "The Ivy League Mobster", he was the head of the Chicago Outfit's slot machine racket.
Document 2: Lucky Luciano: Charles "Lucky" Luciano ( ; born Salvatore Lucania November 24, 1897 – January 26, 1962) was an Italian-American mobster and crime boss. Luciano is considered the father of modern organized crime in the United States for the establishment of the first Commission. He was also the first official boss of the modern Genovese crime family. He was, along with his associates, instrumental in the development of the National Crime Syndicate.
Document 3: Elmer Smith (activist): Elmer Smith (1888–1932) was a 20th-Century American lawyer and Industrial Workers of the World union defender, who played a key role in the 1919 Centralia massacre (Washington).
Document 4: Elmer Lincoln Irey: Elmer Lincoln Irey (1888 – July 19, 1948) was a United States Treasury Department official and director of the Internal Revenue Service's lead investigative unit during the federal tax evasion prosecution of Chicago mobster Al Capone.
Document 5: IRS Criminal Investigation Division: Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, the Internal Revenue Service (IRS) is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.
Document 6: Sam Giancana: Salvatore "Mooney Sam" Giancana (born Salvatore Giangana; June 15, 1908 – June 19, 1975), better known as Sam Giancana, was a Sicilian American mobster, notable for being boss of the Chicago Outfit from 1957–1966. Among his other nicknames were, "Momo", "Sam the Cigar," and "Sammy."
Document 7: Tax protester administrative arguments: Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.
Document 8: Ralph Capone: Ralph "Bottles" Capone, Sr., (January 12, 1894 – November 22, 1974) was a Chicago mobster and an older brother of Al Capone and Frank Capone. Ralph Capone got the nickname "Bottles" not from involvement in the Capone bootlegging empire, but from his running the legitimate non-alcoholic beverage and bottling operations in Chicago. Further family lore suggests that the nickname was specifically tied to his lobbying the Illinois Legislature to put into law that milk bottling companies had to stamp the date that the milk was bottled on the bottle. He was most famous for being named by the Chicago Crime Commission "Public Enemy Number Three" when his brother Al was "Public Enemy Number One".
Document 9: Al Capone: Alphonse Gabriel Capone ( ; ] ; January 17, 1899 – January 25, 1947), sometimes known by the nickname Scarface, was an American mobster, crime boss and businessman who attained fame during the Prohibition era as the co-founder and boss of the Chicago Outfit. His seven-year reign as crime boss ended when he was 33 years old.
Document 10: Anthony Salerno: Anthony "Fat Tony" Salerno (August 15, 1911 – July 27, 1992) was a New York mobster who served as underboss and front boss of the Genovese crime family from 1981 until his conviction in 1986. Usually seen wearing a fedora and chomping on a cigar, he was nicknamed "Fat Tony" due to his size.
Document 11: Scarface (1932 film): Scarface (also known as Scarface: The Shame of the Nation and The Shame of a Nation) is a 1932 American pre-Code gangster film starring Paul Muni as Antonio "Tony" Camonte. It was produced by Howard Hughes and Howard Hawks and directed by Hawks. The story is based on Armitage Trail's 1929 novel of the same name, which is loosely based on the rise and fall of Al Capone. The film features Ann Dvorak as Camonte's sister, and also stars Karen Morley, Osgood Perkins, and Boris Karloff. The plot centers on gang warfare and police intervention when rival gangs fight over control of Chicago. A version of the Saint Valentine's Day Massacre is also depicted.
Document 12: Internal Revenue Service: The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed for a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the federal statutory tax law of the U.S. Its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
Document 13: Saint Valentine's Day Massacre: The Saint Valentine's Day Massacre is the name given to the 1929 murder in Chicago of seven men of the North Side gang during the Prohibition Era. It happened on February 14, and resulted from the struggle between the Irish American gang and the South Side Italian gang led by Al Capone to take control of organized crime in the city. Former members of the Egan's Rats gang were suspected of a significant role in the incident, assisting Capone.
Document 14: Frank J. Wilson: Frank John Wilson (1887 – June 22, 1970) was best known as the Chief of the United States Secret Service and a former agent of the Treasury Department's Bureau of Internal Revenue, later known as the Internal Revenue Service. Wilson most notably contributed in the prosecution of Chicago mobster Al Capone in 1931, and as a federal representative in the Lindbergh kidnapping case.
Document 15: Johnny Torrio: John Torrio (January 20, 1882 – April 16, 1957) also known as "Papa Johnny", "The Fox", and "The Immune", was an Italian-American mobster who helped build a criminal empire, the Chicago Outfit, in the 1920s; it was later inherited by his protégé, Al Capone. He also put forth the idea of the National Crime Syndicate in the 1930s and later became an unofficial adviser to the Genovese crime family.
ground_truth: Chicago Outfit