[Congressional Record Volume 144, Number 130 (Friday, September 25, 1998)]
[Senate]
[Page S10986]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. MOYNIHAN (for himself, Mr. Burns, Mr. Baucus, and Mr. 
        D'Amato):
  S. 2520. A bill to exclude from Federal taxation any portion of any 
reward paid to David R. Kaczynski and Linda E. Patrik which is donated 
to the victims in the Unabomber case or their families or which is used 
to pay Mr. Kaczynski's and Ms. Patrik's attorneys' fees; to the 
Committee on Finance.


                        tax exemption of rewards

 Mr. MOYNIHAN. Mr. President, three years ago, a quiet, law-
abiding American family found itself suddenly and unavoidably caught up 
in the story of one of the most notorious criminal manhunts of the last 
quarter century in the United States. At this time, my constituents 
David R. Kaczynski and his wife Linda E. Patrik were confronted with a 
terrible dilemma. Published news reports led them to suspect they knew 
the identity of the ``Unabomber,'' the elusive criminal whose letter 
bombs had killed three people and injured several others over a 17-year 
period.
  Upon reading the Unabomber's ``manifesto'' published in the New York 
Times and Washington Post in September of 1995, Mr. Kaczynski and Ms. 
Patrik, residents of Schenectady, New York, came to the awful 
realization that the Unabomber might be David's brother, Theodore J. 
Kaczynski, whose letters they believed closely resembled the 
Unabomber's ``manifesto.'' David Kaczynski, a social worker, and Ms. 
Patrik, a professor of philosophy at Union College, understandably 
feared that disclosure of their suspicions might ultimately lead to the 
execution of David's brother for the crime of murder. Even so--and as 
painful as it was for them--they considered it their duty to notify the 
Federal Bureau of Investigation, which they did.
  Soon thereafter, Theodore Kaczynski was arrested in a small cabin in 
Montana, bringing to an end the Unabomber's long reign of violence. In 
January 1998, Theodore Kaczynski entered a plea agreement with federal 
prosecutors resulting in his sentence of life in prison without parole.
  Earlier this year, David Kaczynski and Linda Patrik received a $1 
million reward from the FBI for the information they supplied. And it 
was characteristic of these fine citizens that they immediately 
pledged, after taxes and attorneys' fees, to pay every cent of the 
reward to the Unabomber's victims and their families.
  For over two years, David Kaczynski, his family, and his attorney 
spent countless hours involved in efforts associated with the 
investigation, capture, and trial of Theodore Kaczynski. Now they are 
attempting to do the right and noble thing by pledging the reward money 
to help those injured by a deeply troubled member of their family. It 
would be ironic and I believe unjust if the federal government were to 
diminish this selfless act by taxing the Kaczynskis or those to whom 
they have agreed to pay the reward monies. Therefore we are introducing 
a bill today to increase the amount available to the Unabomber's 
victims and their families by exempting from federal taxation all 
amounts donated to the victims, as well as attorney's fees incurred in 
the matter.
  Mr. President, surely this is the least we can do to express our 
gratitude to David Kaczynski and Linda Patrik, and our sorrow and 
condolences to the victims and their families. I hope all Senators will 
support this simple but much-needed measure.

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