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Title 6
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Map of Geographical Assignments of Tax Division's Criminal Enforcement Sections
Criminal Enforcement Sections and Criminal Appeals and Tax Enforcement Policy (CATEPS) Contact Information
Map of Geographical Assignments of Tax Division's Civil Trial Sections
Civil Trial Sections, Appellate Section, and Office of Review Contact Information
Origin of IRS Administrative Investigations
IRS Joint Administrative Investigations
General EnforcementExpedited Plea Program
Effect of Declination on Administrative Investigations
Tax Division Directive No. 96 (December 31, 1991)Delegation of Authority to Authorize Grand Jury Investigations of False and Fictitious Claims for Tax Refunds
Tax Division Directive No. 86-59 (October 1, 1986)Delegation of Authority to Approve Grand Jury Expansion Requests to Include Federal Criminal Tax Violations
IRS Access to Grand Jury Matters
Tax Division Directive No. 52 (revised March 17, 2008)-Authority to Apply for Title 26 or Tax-related Title 18 Search Warrants
Memorandum of Law Concerning Search Warrants
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
Tax Division Directive No. 86-58 (May 14, 1986)Tax Conferences
Tax Division Directive No. 87-61 (February 27, 1987)Delegation of Authority for Tax Prosecutions Involving Returns Under 26 U.S.C. 6050I
Tax Division Case Status Report Form
Memorandum re Standard Language for Pleas and Orders in Criminal Tax Cases Involving Restitution
Restitution Plea Language
Restitution Plea LanguageOptional Paragraphs
Proposed Restitution Order
Coordination of Parallel Criminal, Civil, and Administrative Tax Proceedings
Legal Standard for Orders for Entry to Effect Levy
Application of Internal Revenue Service to Enter Premises to Effect Levy
Declaration in Support of Application of Internal Revenue Service to Enter Premises to Effect Levy
Order for Entry to Effect Levy
Summons Enforcement Manual
Tax Division Directive No. 105 (June 8, 1995)Delegation of Authority for Settlement and Compromise
Tax Division Directive No. 83 (May 15, 1990)Authority to Release the Right of Redemption
Collateral AgreementFuture IncomeIndividual
Statement of Annual IncomeIndividual
Collateral AgreementFuture IncomeCorporate
Statement of Annual IncomeCorporate
Form OBD 225Application for Release of Right of Redemption in Respect of Federal Tax Liens
Instructions Regarding Applications for Releases of Rights of Redemption