Criminal Tax Manual
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2.00 CRIMINAL TAX PRACTICE AND PROCEDURES
(UNITED STATES ATTORNEYS' MANUAL)

This online edition of Chapter Two directly links to the official edition of the cited USAM and Resource Manual provisions.

6-1.000POLICY
6-1.100Department of Justice Policy and Responsibilities
6-1.110Criminal Tax Cases
6-1.130Other Relevant Manuals for United States Attorneys
 
6-4.000CRIMINAL TAX CASE PROCEDURES
6-4.010The Federal Tax Enforcement Program
6-4.011Criminal Tax Manual and Other Tax Division Publications
6-4.110IRS Administrative Investigations
6-4.120Grand Jury Investigations -- Generally
6-4.121IRS Requests to Initiate Grand Jury Investigations
6-4.122United States Attorney Initiated Grand Jury Investigations
6-4.123Joint United States Attorney-IRS Request to Expand Tax Grand Jury Investigations
6-4.124Grand Jury -- Drug Task Force (OCDETF) Requests
6-4.125IRS Transmittal of Reports and Exhibits from Grand Jury Investigations
6-4.126Effect of DOJ Termination of Grand Jury Investigation and IRS Access to Grand Jury Material
6-4.130Search Warrants
6-4.200Tax Division Jurisdiction and Procedures
6-4.210Filing False Tax Returns -- Mail Fraud Charges or Mail Fraud Predicates for RICO
6-4.211Standards of Review
6-4.212Categories of Matters Reviewed
6-4.213Review of Direct Referrals
6-4.214Conferences
6-4.215Expedited Review
6-4.216Priority Review
6-4.217On-Site Review
6-4.218Authorizations and Declinations
6-4.219Assistance of Criminal Enforcement Section Personnel
6-4.240United States Attorney's Responsibilities
6-4.241Review of CRLs
6-4.242Recommendation Following a Grand Jury Investigation
6-4.243Review of Direct Referral Matters
6-4.244Review of Noncomplex Matters
6-4.245Request to Decline Prosecution
6-4.246Request to Dismiss Prosecution
6-4.247United States Attorney Protest of Declination
6-4.248Status Reports
6-4.249Return of Reports and Exhibits
6-4.270Criminal Division Responsibility
6-4.310Major Count Policy/Plea Agreements
6-4.311Application of Major Count Policy in Sentencing Guideline Cases
6-4.320Nolo Contendere Pleas
6-4.330Alford Pleas
6-4.340Sentencing
6-4.350Costs of Prosecution
6-4.360Compromise of Criminal Liability/Civil Settlement
 
Tax Resource Manual Material
5.Origin of IRS Administrative Investigations
6.IRS Joint Administrative Investigations
7.General Enforcement Plea Program
8.Effect of Declination on Administrative Investigations
11.IRS Access to Grand Jury Material
 
USAM 9-13.900 ACCESS TO AND DISCLOSURE OF TAX RETURNS IN A NON-TAX CRIMINAL CASE
 
Criminal Resource Manual Material
501.Access to and Disclosure of Tax Returns in a Non-Tax Criminal Case
502.Definitions
503.Disclosure
504.Consent to Disclosure
505.Access to Returns and Return Information
506.Disclosure Under 26 U.S.C. § 6103(i)(1)
507.Disclosure Under 26 U.S.C. § 6103(i)(2)
508.Disclosure Under 26 U.S.C. § 6103(i)(3)
509.Use of Certain Disclosed Returns and Return Information in Judicial or Administrative Proceedings, 26 U.S.C. § 6103(i)(4)
510.Disclosure to Locate Fugitives from Justice Under 26 U.S.C. § 6103(i)(5)
511.Restrictions on Disclosures, 26 U.S.C. § 6103(i)(6)
512.Communication with IRS Personnel
513.Utilization of IRS Personnel

[updated October 2007]