n an unusual last-minute act before the new administration takes over the reins, acting Treasury Secretary Stuart A. Levy’s former office issued a stunning report on Friday, laying out long-standing ties between Iran and the top leadership of al-Qaida. As undersecretary for terrorism and financial intelligence since that job was created in July 2004, Levy spearheaded the Treasury Department’s efforts to take the war on international terrorists to the financial battlefield, by denying individual terrorists and terrorist-support states such as Iran access to international financial markets. Less known, until last Friday, was Levy’s involvement in tracking down fugitive al-Qaida members...