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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 April 7, 2015