Abstract Johnnie M. Walters began his legal career with the Chief Counsel's Office of the Internal Revenue Service in Washington, D.C., in 1949. In 1953, he moved to the private sector and eventually returned to practice law in his native South Carolina. In 1969, he was appointed Assistant Attorney General in the Tax Division of the United States Department of Justice. He was named Commissioner of Internal Revenue in 1971 and served until 1973. He is best known for his efforts to reorganize the IRS...