Criminal Tax Manual

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2001 Criminal Tax Manual
For more information on this work, contact the Criminal Appeals and Tax Enforcement Policy Section of the Tax Division
Completed chapters for the 2001 Criminal Tax Manual appear as underlined links in this chapter list.

 Volume One  1.00 Organization and Authority  2.00 Practice and Procedures  3.00 Policy Directives and Memoranda  4.00 Policies and Procedures  5.00 Pleas and Sentencing  6.00 Venue  7.00 Statute of Limitations  8.00 Attempts to Evade or Defeat Tax  9.00 Willful Failure to Collect or Pay Over 10.00 Failure to File, Supply Information, or Pay Tax 11.00 Fraudulent Withholding Exemption Certificate 12.00 Fraud and False Statement 13.00 Aid or Assist False or Fraudulent Document 14.00 Removal or Concealment With Intent to Defraud 15.00 Compromises and Closing Agreements 16.00 Fraudulent Returns and Statements 17.00 26 U.S.C. § 7212(a) "Omnibus Clause" 18.00 Offenses With Respect to Collected Taxes  Volume Two 21.00 Aiding and Abetting 22.00 False, Fictitious, or Fraudulent Claims 23.00 Conspiracy to Commit Offense or to Defraud the U.S. 24.00 False Statements 25.00 Tax Money Laundering 26.00 - 29.00   [Reserved] 30.00 Specific Items 31.00 Net Worth 32.00 Expenditures 33.00 Bank Deposits 34.00 - 39.00   [Reserved] 40.00 Tax Protestors 41.00 Obtaining Foreign Evidence 42.00 Restrictions on Obtaining and Using Tax Information [new for 2001] 43.00 - 59.00   [Reserved]  Volume Three       Jury Instructions [new for 2006]       Indictment and Information Forms [new for 2006] 

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Updated April 6, 2015