The United States Attorney must name all IRS personnel to whom grand jury material has been disclosed in a list provided to the district court that empaneled the grand jury whose material has been so disclosed. See Fed.R.Crim.P. 6(e)(3)(B). Grand jury material is disclosed to IRS personnel under the following conditions:
- Grand jury material remains under the aegis of the United States Attorney or Tax Division;
- Disclosure of grand jury material may be made only to IRS personnel assisting the government attorney in the criminal investigation and only for the purpose of enforcing federal criminal law;
- All grand jury material, and any copies made thereof, must be returned to the United States Attorney or Tax Division at the conclusion of the grand jury investigation.
[Updated September 2007] [cited in USAM 6-4.128]