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Justice Manual

Justice Manual
Title 6: Tax

6-2.000 - Prior Approvals

JM
SECTION		 TYPE & SCOPE
OF APPROVAL		 WHO MUST
APPROVE 		COMMENTS
6-4.120 Grand Jury investigations limited to tax violations. Exceptions, see section. Chief, Criminal Enf. Section or higher official, Tax Division 28 C.F.R. § 0.70; IRC § 6103(h); Tax Directive No. 96 (12/31/91).
6-4.123 Expansion of Title 26 grand jury investigations to include targets not authorized by the Tax Division. See above Written request and written approval required.
6-4.130 Any search warrant directed at the office, structure, or premises of a target or subject who is an accountant, a lawyer, a physician, a public official/political candidate, a member of the clergy, a news media representative, a labor union official, or an official of an organization exempt from tax under 26 U.S.C. § 501(c)(3), and any search warrant directed at the office, structure, or premises of a third party, i.e., a person who is not a target or subject of the investigation. Tax Division Written request and written approval required.
6-4.200;
.210;
.211;
.218;
.242		 Prosecutions of Title 26 cases resulting from grand jury investigations including those charging mail fraud counts, either independently or as predicate acts to a RICO charge: 1) when the only mailing charged is a tax return or other internal revenue form or document; or 2) when the mailing charged is a mailing used to promote or facilitate a scheme which is essentially only a tax fraud scheme. See above Written request and
written approval required.
See JM 9-105.750.
6-4.245 Declination of tax prosecutions. Assistant Attorney General, Tax Division Written request and written approval required. See JM 6-4.245, Subpart A.
6-4.245 Presenting the same Title 26 matter to another grand jury or the same grand jury after a no bill. Assistant Attorney General, Tax Division Written request and written approval required. See JM 6-4.245, Subpart B.
6-4.246 Dismissal of indictments, informations, and complaints Assistant Attorney General, Tax Division Written request and written approval required.
6-4.310 Plea to a lesser charge than Tax Division's designated major count. Chief, Criminal Enf. Sec. or higher official Tax Division Written request and written approval required.
6-4.320;
6-4.330		 Taking a nolo contendere or Alford plea in a criminal tax prosecution. Assistant Attorney General, Tax Division Written request and written approval required. See JM 9-16.010; 9-27.500.
6-5.110 Initiate a suit to collect taxes. Chief, Civil Trial Sec., Tax Division  
6-5.130 Intervention in a civil action to assert a federal tax lien on property which is the subject of the action. Chief, Civil Trial Sec., Tax Division  
6-5.200 Utilize the attachment procedure on enforcement applications. Chief, Civil Trial Sec., Tax Division  
6-6.300;
6-6.600;
6-8.300		 Agreements to compromise, sell property, stipulate for judgment in favor of the taxpayer, or make any other administrative disposition of any case under the cognizance of the Tax Division except to the extent to the extent authority has been delegated to the United States Attorney. Tax Division Written approval required.

[updated June 2020]