The term CAPONE FOE is composed of two crossword solutions, NESS (4 letters) and IRS (3 letters). NESS refers to Eliot NESS, an American Prohibition agent who was the leader of the famous 'UNTOUCHABLES' law enforcement group. He is most well-known for his efforts to bring down notorious gangster Al Capone. The IRS stands for the Internal Revenue Service, which was responsible for prosecuting Capone for tax evasion.