You realize it was the IRS that finally got Al Capone, right?
But does it really matter who gets him/them?
Also, with frozen bank accounts, you can't take money out of the accounts. So when Owen talks about going into the bank and arguing with the CEO (per ND call notes), and the CEO relenting and releasing the accounts, that these are lies, right?
Not to mention that Citibank's CEO is located in New York, and I'm quite sure Vikram Pandit (Citi CEO) wouldn't waste time talking with a man about an account with a measly couple of hundred thousand dollars in it considering they are the largest bank in the country, and assuming Owen flew to New York for this very purpose.