| CTM | Combined Chapters (PDF) |
| 1.00 |  Organization and Authority |
| 2.00 | Criminal Tax Practice and Procedures |
| 3.00 | Policy Directives and Memoranda |
| 4.00 | Policies and Procedures |
| 5.00 | Plea Agreements and Detention Policies |
| 6.00 | Venue |
| 7.00 | Statute of Limitations |
| 8.00 | Attempts to Evade or Defeat Tax (26 U.S.C. § 7201) |
| 9.00 | Willful Failure to Collect or Pay Over Tax (26 U.S.C. § 7202) |
| 10.00 | Failure to File, Supply Information, or Pay Tax (26 U.S.C. § 7203) |
| 11.00 | Fraudulent Withholding Exemption Certificate (26 U.S.C. § 7205(a)) |
| 12.00 | Fraud and False Statement (26 U.S.C. § 7206(1)) |
| 13.00 | Aid or Assist False or Fraudulent Document (26 U.S.C. § 7206(2)) |
| 14.00 | Removal or Concealment With Intent to Defraud (26 U.S.C. § 7206(4)) |
| 15.00 | Compromises and Closing Agreements (26 U.S.C. § 7206(5)) |
| 16.00 | Fraudulent Returns, Statements, or Other Documents (26 U.S.C. § 7207) |
| 17.00 | 26 U.S.C. § 7212(a) "Omnibus Clause" |
| 18.00 | Offenses With Respect to Collected Taxes (26 U.S.C. § 7215) |
| 19-20 | Reserved |
| 21.00 | Aiding and Abetting (18 U.S.C. § 2) |
| 22.00 | False, Fictitious, or Fraudulent Claims (18 U.S.C. § § 286, 287) |
| 23.00 | Conspiracy to Commit Offense or to Defraud the U.S. (18 U.S.C. § 371) |
| 24.00 | False Statements (18 U.S.C. § 1001) |
| 25.00 | Tax Money Laundering (18 U.S.C. § 1956(a)(1)(A)(ii)) |
| 26.00 | Forfeiture In Criminal Tax Cases |
| 27.00 | False Retaliatory Liens (18 U.S.C. § 1521) |
| 28-29 | Reserved |
| 30.00 | Specific Items |
| 31.00 | Net Worth |
| 32.00 | Expenditures |
| 33.00 | Bank Deposits |
| 34-39 | Reserved |
| 40.00 | Tax Defiers (Also Known as Tax Protestors) |
| 41.00 | Obtaining Foreign Evidence |
| 42.00 | Restrictions on Obtaining and Using "Tax Returns," "Taxpayer Return Information," and "Return Information" |
| 43.00 | Sentencing |
| 44.00 | Restitution |
| 45.00 | Fines |
| | Indictment and Information Forms |
| Jury Instructions: |
| | Title 18 Offenses |
| | Title 26 Offenses |
| | Methods of Proof/Miscellaneous |
U.S. Department
of Justice
