Criminal Tax Manual
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1.00 ORGANIZATION AND AUTHORITY
Updated October 2001
1.01 TAX DIVISION AUTHORITY
The functions assigned to, and conducted, handled, or supervised by, the
Assistant Attorney General, Tax Division, are set forth in Department of Justice
Regulations on the Tax Division, Sections 0.70 and 0.71 (28 C.F.R.)1 which,
for convenience of reference, are reproduced below.
Title 28 -- Judicial Administration
PART 0 (Zero) -- ORGANIZATION OF THE DEPARTMENT OF JUSTICE
Subpart N -- Tax Division
§ 0.70 General functions.
The following functions are assigned to and shall be conducted, handled,
or supervised by, the Assistant Attorney General, Tax Division:
(a) Prosecution and defense in all courts, other than the Tax Court, of
civil suits, and the handling of other matters, arising under the internal
revenue laws, and litigation resulting from the taxing provisions of other
Federal statutes (except civil forfeiture and civil penalty matters
arising under laws relating to liquor, narcotics, gambling, and firearms
assigned to the Criminal Division by Section 0.55(d)).
(b) Criminal proceedings arising under the internal revenue laws, except
the following: Proceedings pertaining to misconduct of Internal Revenue
Service personnel, to taxes on liquor, narcotics, firearms, coin-operated
gambling and amusement machines, and to wagering, forcible rescue of
seized property (26 U.S.C. 7212(b)), corrupt or forcible interference
with an officer or employee acting under the Internal Revenue laws (26
U.S.C. 7212(a)), unauthorized disclosure of information (26 U.S.C. 7213),
and counterfeiting, mutilation, removal, or reuse of stamps (26 U.S.C.
7208).
(c)(1) Enforcement of tax liens, and mandamus, injunctions, and other
special actions or general matters arising in connection with internal
revenue matters.
(2) Defense of actions arising under section 2410 of Title 28 of the
United States Code whenever the United States is named as a party to an
action as the result of the existence of a Federal tax lien, including the
defense of other actions arising under section 2410, if any, involving the
same property whenever a tax-lien action is pending under that section.
(d) Appellate proceedings in connection with civil and criminal cases
enumerated in paragraphs (a) through (c) of this section and in Section
0.71, including petitions to review decisions of the Tax Court of the
United States.
[Order No. 423-69, 34 FR 20388, Dec. 31, 1969, as amended by Order No.
445-70, 35 FR 19397, Dec. 23, 1970; Order No. 699-77, 42 FR 15315, Mar.
21, 1977; Order No. 960-81, 46 FR 52346, Oct. 27, 1981]2
§ 0.71 Delegation respecting immunity matters.
The Assistant Attorney General in charge of the Tax Division is authorized
to handle matters involving the immunity of the Federal Government from
State or local taxation (except actions to set aside ad valorem taxes,
assessments, special assessments, and tax sales of Federal real property,
and matters involving payments in lieu of taxes), as well as State or
local taxation involving contractors performing contracts for or on behalf
of the United States.
Prosecutions for obstruction of justice (18 U.S.C., Secs. 1501-1511),
perjury (18 U.S.C., Secs. 1621, 1622), false declarations before a grand jury or
court (18 U.S.C., Sec. 1623), fraud and false statements in matters within the
jurisdiction of a government agency (18 U.S.C., Sec. 1001), and conspiracy to
defraud the United States (18 U.S.C., Sec. 371) come under Sec. 0.179 (28
C.F.R.). Section 0.179a provides, with respect to those offenses, as follows:
§ 0.179a Enforcement responsibilities.
(a) Matters involving charges of obstruction of justice, perjury, fraud
or false statement, as described in Section 0.179, shall be under the
supervisory jurisdiction of the Division having responsibility for the
case or matter in which the alleged obstruction occurred. The Assistant
Attorney General in charge of each Division shall have full authority to
conduct prosecution of such charges, including authority to appoint
special attorneys to present evidence to grand juries. However, such
enforcement shall be preceded by consultation with the Assistant Attorney
General in charge of the Criminal Division, to determine the appropriate
supervisory jurisdiction. (See 38 CFR 0.55(p).)
(b) In the event the Assistant Attorney General in charge of the Division
having responsibility for the case or matter does not wish to assume
supervisory jurisdiction he shall refer the matter to the Assistant
Attorney General in charge of the Criminal Division for handling by that
Division.
[Order No. 630-75, 40 FR 53390, Nov. 18, 1975].
For prosecutions involving the charging of tax crimes as mail fraud, wire
fraud, or bank fraud (18 U.S.C. Secs. 1341, 1343, 1344) or as predicates to a
RICO charge or as the specified unlawful activity of a money laundering offense,
cross reference should be made to Tax Division Directive No. 99 (Mar. 30, 1993),
which is contained in Chapter 3.00, infra.
1.02 CRIMINAL ENFORCEMENT SECTIONS ORGANIZATION CHART
I. Assistant Attorney General Eileen J. O'Connor
II. Deputy Assistant Attorney General (Criminal Tax) Rod J. Rosenstein
III. Chiefs, Four Criminal Enforcement Sections
A. Criminal Appeals & Tax Enforcement Policy Section
(202) 514-5396
(202) 305-8687 (FAX)
Robert E. Lindsay, Chief
Alan Hechtkopf, Assistant Chief
B. Northern Criminal Enforcement Section
(202) 514-5150
(202) 514-8455 (FAX)
(202) 616-1786 (FAX)
Rosemary E. Paguni, Chief
Jerrold Kluger, Assistant Chief
Curtis Nash, Assistant Chief
States and Territories:
Connecticut Massachusetts Ohio
Delaware Michigan Pennsylvania
Kentucky New Hampshire Rhode Island
Maine New Jersey Vermont
Maryland New York District of Columbia
Drug Task Force Liaison Attorneys for:
Boston, Baltimore, New York, and Detroit
C. Southern Criminal Enforcement Section
(202) 514-5145
(202) 514-0961 (FAX)
Gregory Gallagher, Acting Chief
Gregory Gallagher, Assistant Chief
Ruth Lucas, Assistant Chief
States and Territories:
Alabama Missouri Virginia
Arkansas New Mexico West Virginia
Florida North Carolina Canal Zone
Georgia South Carolina Puerto Rico
Louisiana Tennessee Virgin Islands
Mississippi Texas
Drug Task Force Liaison Attorneys for:
Atlanta, Houston, St.Louis and Miami
D. Western Criminal Enforcement Section
(202) 514-5247
(202) 514-5762
(202) 514-9623 (FAX)
Ronald A. Cimino, Chief
Mark R. Friend, Assistant Chief
Mitchell J. Ballweg, Assistant Chief
States and Territories:
Alaska Iowa Oregon
Arizona Kansas South Dakota
California Minnesota Utah
Colorado Montana Washington
Hawaii Nebraska Wisconsin
Idaho Nevada Wyoming
Illinois North Dakota American Samoa
Indiana Oklahoma Guam
Drug Task Force Liaison Attorneys for:
Chicago, Denver, Los Angeles, San Diego and San Francisco.
1.03 CRIMINAL ENFORCEMENT SECTIONS -- DELEGATION OF AUTHORITY
The delegation of authority in criminal tax cases by the Assistant Attorney
General, Tax Division, to the Deputy Assistant Attorney General (Criminal Tax),
Tax Division, and to officials of the Criminal Enforcement Sections, Tax
Division, is set forth in Tax Division Directive No. 115. For convenience of
reference, Directive No. 115 is reproduced in Chapter 3.00, infra.
1. The Code of Federal Regulations is prima facie
evidence of the text of the original documents.
44 U.S.C. § 1510.
2.The contents of the Federal Register
are required to be judicially noticed. 44 U.S.C. § 1507.