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Upon taking office in 1929, the 31st President of the United States, Herbert Hoover, charged his Secretary of the Treasury, Andrew Mellon, with bringing down Al Capone. The federal government approached the problem by attacking Capone's organization on two fronts. The first front was mounted by criminal investigators of the Treasury's Bureau of Internal Revenue, who would examine the financial records of Capone and his subordinates to see if they could be prosecuted for tax evasion. This unit of IRS agents was headed by Frank J. Wilson under the close supervision of Elmer Irey.

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The second front would consist of a special unit of the Bureau of Prohibition, then a branch of the Department of Justice, who would attack Capone's beer and liquor empire by raiding speakeasies, stills, and, particularly, breweries. The unit's main purpose was twofold: to make it apparent that law enforcement was indeed still active against Capone, whose opulent lifestyle was turning many people against him as the Great Depression progressed, and to deprive Capone of his sources of the income he needed to pay the corrupting graft that was his greatest protection against prosecution. Ness was chosen to head this elite squad.