Eliot Ness was an American Prohibition agent known for his efforts to bring down Al Capone while enforcing Prohibition in Chicago. He was leader of a team of law enforcement agents nicknamed The Untouchables, handpicked for their incorruptibility. The release of his memoir The Untouchables, months after his death, launched several screen portrayals establishing a posthumous fame for Ness as an incorruptible crime fighter.

The Bureau of Prohibition was the United States federal law enforcement agency formed to enforce the National Prohibition Act of 1919, commonly known as the Volstead Act, which enforced the 18th Amendment to the United States Constitution regarding the prohibition of the manufacture, sale, and transportation of alcoholic beverages. When it was first established in 1920, it was a unit of the Bureau of Internal Revenue. On April 1, 1927, it became an independent entity within the Department of the Treasury, changing its name from the Prohibition Unit to the Bureau of Prohibition. In 1930, it became part of the Department of Justice. By 1933, with the repeal of Prohibition imminent, it was briefly absorbed into the FBI, or "Bureau of Investigation" as it was then called, and became the Bureau's "Alcohol Beverage Unit," though, for practical purposes it continued to operate as a separate agency. Very shortly after that, once repeal became a reality, and the only federal laws regarding alcoholic beverages being their taxation, it was switched back to Treasury, where it was renamed the Alcohol Tax Unit.