Randa Abdelfattah and Ramteen Arablui

No beer, no wine, no whiskey, nothing.

And people didn't like it.

It led to a whole underground economy.

Speakeasies, moonshiners, and of course, organized crime.

The mob, who were making a lot of money, none of which was being taxed.

This was a huge problem, and none of the government agencies had wanted to be in charge of policing it.

So when the Treasury Department was forced to oversee the new prohibition service, Daniel Roper left his post.

But Elmer had a family to feed, so he stuck it out.

All of a sudden, the responsibility for policing corrupt prohibition agents was now under Elmer Ivey.

Prohibition agents were supposed to be reigning in this massive black market.

But because demand was so high, a lot of them had been hired with no qualifications.

And corruption was rampant.

Prohibition agents showing up to their jobs wearing diamond rings, fur coats, being chauffeured to their jobs.

Elmer led this sweep of government corruption.

He's starting to get attention.

People are like looking at him like, whoa, who is this guy?

By the mid-1920s, some lawyers and government officials began pushing for criminals to be subject to tax evasion charges too.

Because so much money was being funneled through their criminal enterprises during Prohibition.

So in 1927, a case went before the Supreme Court.

And in the decision, which Justice Oliver Wendell Holmes wrote, the court ruled that individuals must report and pay taxes on illegal income.