The Commission (mafia)
After Maranzano's murder in 1931, the Mafia families called a meeting in Chicago. The purpose of the meeting was to replace the old Sicilian Mafia regime of "boss of all bosses" and establish a rule of consensus among the crime families. Charlie Luciano established a Mafia board of directors to be known as "The Commission" to oversee all Mafia activities in the United States and serve to mediate conflicts between families. The Commission consisted of seven family bosses: the leaders of New York's Five Families: Charlie "Lucky" Luciano, Vincent Mangano, Tommy Gagliano, Joseph Bonanno, and Joe Profaci; Chicago Outfit boss Al Capone; and Buffalo family boss Stefano Magaddino. Charlie Luciano was appointed chairman of the Commission. The Commission agreed to hold meetings every five years or when they needed to discuss family problems.
Al Capone
The IRS special investigation unit chose Frank J. Wilson to investigate Capone, with the focus on his spending. The key to Capone's conviction on tax charges was proving his income, and the most valuable evidence in that regard originated in his offer to pay tax. Ralph, his brother and a gangster in his own right, was tried for tax evasion in 1930. Ralph spent the next three years in prison after being convicted in a two-week trial over which Wilkerson presided. Capone ordered his lawyer to regularize his tax position. Crucially, during the ultimately abortive negotiations that followed, his lawyer stated the income that Capone was willing to pay tax on for various years, admitting income of $100,000 for 1928 and 1929, for instance. Hence, without any investigation, the government had been given a letter from a lawyer acting for Capone conceding his large taxable income for certain years. In 1931, Capone was charged with income tax evasion, as well as with various violations of the Volstead Act (Prohibition) at the Chicago Federal Building in the courtroom of Judge James Herbert Wilkerson. U. S. Attorney George E. Q. Johnson agreed to a deal that he hoped might result in the judge giving Capone a couple of years, but Judge Wilkerson had been aware of the deal all along and refused to allow Capone to plead guilty for a reduced sentence. On the second day of the trial, Judge Wilkerson overruled objections that a lawyer could not confess for his client, saying that anyone making a statement to the government did so at his own risk. Wilkerson deemed that the 1930 letter to federal authorities could be admitted into evidence from a lawyer acting for Capone.