Rav
Wozner (Shevet
HaLevi 2:58): 1) Question: Concerning someone who works for the tax
department and he discovers someone cheating the government and is required by
law to report it to the justice department. He wants to know whether he is
considered an informer (moser) according to halacha or do we say that “the law
of the land is the law” and thus he would not be an informer? Answer: Concerning
the issues of taxes – there is no halachic authority who denies that this is
included in the principle “the law of the land is the law.” This is true even
for those who disagree with the Rema (C.M. 369:8) as to the nature of “the law
of the land is the law.” See the Shach and Levush and the responsa Hashiv
Moshe… Concerning the issue of reporting the tax cheat to the government see
Bava Metzia (83b) concerning R’ Eliezer the son of Rav Shimon bar Yochai. The
gemora reports that he reported thieves to the government. This is proof that
where the government has authorized a Jew to report thieves that it is
permitted. Even though he was criticized “how long are you handing the people
of our G‑d to be killed” – because the punishment for thieves in those days was
death. This is relevant also for a similar criticism from Eliyahu Hanavi to R’
Yishmael which is reported in that gemora. However the actual halacha seems
that even when it results in the death penalty it is considered “the law of the
land is the law.” See the Ritva on that gemora which is found in the Shita
Mekubetzes. The Be’er HaGola (C.M. 388) writes that it has already become
accepted practice that the leaders of the community supervise that there should
not be any fraud or deception against the secular government. The community
leaders have announced that it was permitted to publicize and reveal those men
who were cheating the government. A person who wishes to escape paying taxes owed
to the government and another Jew reveals this – this is not considered the
crime of informing. Even though the Rema states that revealing this information
is bad because it is like returning a lost object to a non‑Jew – but that is
only concerning an individual non‑Jew. But that which is applicable to the
government and the tax auditor was appointed to discover fraud – there is no
prohibition in revealing the fraud. However it is best if a person should not
work as a tax auditor which requires revealing this type of information. Even
though revealing the information is permitted – it is not a pious thing to do
as we see from the Yerushalmi. Also look at the Responsa of the Alshech who
states that a person is not considered an informant for those things required
by the law of the land….
Rav
Shlomo Zalman Auerbach (Ve'aleyhi lo Yuval, volume 2:113-114 from R’ M Broyde’s Informing on
other’s): R' Yehuda Goldreicht said: “I asked Rav Auerbach about a
particular Jew who stole a large sum of money and he was caught by the police
in America. He was sentenced to a number of years in prison in America. Was it
proper to assist in the collection of money for him [we were speaking about a
large sum of $200,000] in order to fulfill the mitzvah of pidyon shvuyim to
have him released from prison? When Rav Auerbach heard this he stated "Pidyon
shvuyim?! What is the mitzvah of pidyon shvuyim here? The mitzvah of redeeming
captives is only when the goyim are grabbing Jews, irrationally, for no proper
reason, and placing them in prison. According to what I [Rav Auerbach] know, in
America they do not irrationally grab Jews in order to squeeze money from them.
The Torah says "do not steal" and he stole money -- on the contrary,
it is good that he serve a prison sentence, so that he learns not to steal!”
