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Tax Resource Manual

1. Map of Geographical Assignments of Tax Division's Criminal Enforcement Sections
2. Criminal Enforcement Sections and Criminal Appeals and Tax Enforcement Policy (CATEPS) Contact Information
3. Map of Geographical Assignments of Tax Division's Civil Trial Sections
4. Civil Trial Sections, Appellate Section, and Office of Review Contact Information
5. Origin of IRS Administrative Investigations
6. IRS Joint Administrative Investigations
7. General Enforcement—Expedited Plea Program
8. Effect of Declination on Administrative Investigations
9. Tax Division Directive No. 96 (December 31, 1991)—Delegation of Authority to Authorize Grand Jury Investigations of False and Fictitious Claims for Tax Refunds
10. Tax Division Directive No. 86-59 (October 1, 1986)—Delegation of Authority to Approve Grand Jury Expansion Requests to Include Federal Criminal Tax Violations
11. IRS Access to Grand Jury Matters
12. Tax Division Directive No. 52 (revised March 17, 2008)-Authority to Apply for Title 26 or Tax-related Title 18 Search Warrants
13. Memorandum of Law Concerning Search Warrants
14. Tax Division Directive No. 128 (supersedes Directive No. 99) Charging Mail Fraud, Wire Fraud or Bank Fraud Alone or as Predicate Offenses in Cases Involving Tax Administration
15. Tax Division Directive No. 86-58 (May 14, 1986)—Tax Conferences
16. Tax Division Directive No. 87-61 (February 27, 1987)—Delegation of Authority for Tax Prosecutions Involving Returns Under 26 U.S.C. 6050I
17. Tax Division Case Status Report Form
18. Memorandum re Standard Language for Pleas and Orders in Criminal Tax Cases Involving Restitution
19. Restitution Plea Language
20. Restitution Plea Language—Optional Paragraphs
21. Proposed Restitution Order
22. Coordination of Parallel Criminal, Civil, and Administrative Tax Proceedings
23. Legal Standard for Orders for Entry to Effect Levy
24. Application of Internal Revenue Service to Enter Premises to Effect Levy
25. Declaration in Support of Application of Internal Revenue Service to Enter Premises to Effect Levy
26. Order for Entry to Effect Levy
27. Summons Enforcement Manual
28. Tax Division Directive No. 105 (June 8, 1995)—Delegation of Authority for Settlement and Compromise
29. Tax Division Directive No. 83 (May 15, 1990)—Authority to Release the Right of Redemption
30. Collateral Agreement—Future Income—Individual
31. Statement of Annual Income—Individual
32. Collateral Agreement—Future Income—Corporate
33. Statement of Annual Income—Corporate
34. Form OBD 225—Application for Release of Right of Redemption in Respect of Federal Tax Liens
35. Instructions Regarding Applications for Releases of Rights of Redemption
36. Tax Division Directive 144 (January 30, 2014)—Delegation of Authority to Authorize Grand Jury Investigations, Criminal Complaints, and Seizure Warrants for Certain Offenses Arising from Stolen Identity Refund Fraud
37. Expedited and Parallel Review of Proposed Indictments Arising from Stolen Identity Refund Fraud
38. Supplemental procedures for Tax Division conferences associated with litigation to which a Tax Division attorney has been assigned 
39. Tax Division Directive 145 (January 30, 2014)—Restraint, Seizure and Forfeiture Policy In Criminal Tax and Tax-Related Investigations and Prosecutions
Updated December 18, 2015