- Vicarious Admissions. Effective immediately, the vicarious
admissions rule for statements by lawyers attending conferences before the
Criminal Section shall no longer be used by the Tax Division, except where
the lawyer authenticates a written instrument, i.e., document,
memorandum, record, etc.
- Administrative Investigations. Effective July 1, 1986, plea
negotiations may be entertained at the conference in non-grand jury matters,
consistent with the policies of the appropriate United States Attorney's
office. Written plea agreements should be prepared and entered into by the
United States Attorney's office unless there is a written understanding
between the Tax Division and the United States Attorney's office to the
contrary. Where the prospective defendant indicates a willingness to enter
into a plea of guilty to the major counts(s) and to satisfy the United
States Attorney's office policy, the matter should be referred to the United
States Attorney's office for plea disposition.
- Number of Conferences. There is no fixed number of conferences
which may be granted in any one particular case. Ordinarily, one conference
is sufficient. However, in some cases it may be that more than one
conference is appropriate. The test is not in the number of conferences,
for there is no right to a conference, but whether, under the facts and
circumstances of the case, sufficient progress is or will be made in either
the development of material facts or the clarification of the applicable
law, without causing prejudice to the United States. Tax Division attorneys
should be mindful that justice delayed is justice denied and, therefore,
sound, professional judgment should be used at all times in such matters.
- Witness at Conferences. On occasion, the taxpayer or a witness
may attend the conference. In rare situations, the taxpayer or a witness
may attempt to make oral representations or statements at the conference.
There are no restrictions on the use of such statements by the Government.
However, such attempts should be discouraged, since the Tax Division is
conducting a review of an investigation and is not conducting either a
hearing or an investigation.
Under no circumstances may evidence be presented at the conference based
upon any understanding that it is in lieu of any person testifying before a
- Grand Jury Investigations and Coordination with United States
Attorney's Office. Effective immediately, in every grand jury
investigation where a conference is requested, the Tax Division trial
attorney shall initially contact the United States Attorney's office and
discuss the case with the appropriate Assistant United States Attorney, and
ascertain whether disclosure of any facts of the case is likely to expose
any person, including witnesses, to the risk of intimidation or danger. If
there is such a risk, the trial attorney shall then advise the appropriate
assistant chief of the Criminal Section, who shall decide the appropriate
course of action. The Tax Division trial attorney shall advise the
Assistant United States Attorney that he/she may attend the conference if
they so desire.
ROGER M. OLSEN
Assistant Attorney General