2008 CRIMINAL TAX MANUAL

This Manual provides only internal Department of Justice guidance. It is not intended to, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. Nor are any limitations hereby placed on otherwise lawful litigative prerogatives of the Department of Justice.

 

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 - 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 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

 

 

Indictment and Information Forms

 

 

Jury Instructions:

Title 18 Offenses

Title 26 Offenses

Methods of Proof/Miscellaneous