Johnnie McKeiver Walters (December 20, 1919 – June 24, 2014) was an American lawyer and civil servant who served as a United States Assistant Attorney General from 1969 to 1971 and the Commissioner of Internal Revenue from August 6, 1971, to April 30, 1973.
He then worked for Texaco in New York City before moving to Greenville, South Carolina, where he established a private practice as a tax attorney.
In 1972, three months after the Watergate break-in, Nixon's White House Counsel John Dean gave Walters a list of "enemies" and told him to order IRS investigations on them.
[1][7] Instead, Walters put the list in an envelope, sealed it, and locked in his safe, after obtaining permission to do nothing from his superior, Secretary of the Treasury George Shultz.
"[5] A few months later, after knowledge of the list became public, he turned the still-sealed envelope over to the executive director of the Congressional Joint Tax Committee.