Tax Division Directive
No. 87-61 (February 27, 1987)Delegation of Authority
for Tax Prosecutions Involving Returns Under 26 U.S.C. 6050I
By virtue of the authority vested in me by Part 0, Subpart N of Title 28
of the Code of Federal Regulations (C.F.R.), particularly Section 0.70,
delegation of authority with respect to authorizing tax prosecutions, under
Title 26, United States Code (U.S.C.), Sections 7203 and 7206 with respect
to Returns (IRS Form 8300) Relating to Cash Received in a Trade or Business
as prescribed in 26 U.S.C. Section 6050I, is hereby conferred on the
- The Assistant Attorney General, Deputy Assistant Attorneys
General, and Section Chiefs of the Criminal Division.
- Any United States Attorney appointed under Section 541 or 546 of
Title 28, U.S.C.
- Any permanently appointed representative within the United States
Attorney's Office assigned either as First Assistant United States
Attorney or Chief of criminal functions.
- Any Attorney-In-Charge of a Criminal Division Organization Strike
Force established pursuant to Section 510 of Title 28, U.S.C.
- Any Independent Counsel appointed under Section 593 of Title 28,
This delegation of authority is expressly restricted to the
aforementioned individuals and may not be redelegated.
The authority hereby conferred allows the designated official to
authorize, on behalf of the Assistant Attorney General, Tax Division, tax
prosecutions under 26 U.S.C. Sections 7203 and 7206 with respect to returns
(IRS Form 8300) prescribed in 26 U.S.C. Section 6050I relating to cash
received in a trade or business; Provided, that:
- The prosecution of such tax offenses (e.g. Sections 7203 and
7206) involves solely cash received in a trade or business as required
by 26 U.S.C. Section 6050I.
- The matter does not involve the prosecution of accountants,
physicians, or attorneys (acting in their professional representative
capacity) or their employees; casinos or their employees; financial
institutions or their employees; local, state, federal or foreign
public officials or political candidates; members of the judiciary;
religious leaders; representatives of the electronic or printed news
media; officials of a labor union; and publicly-held corporations
and/or their officers.
- The Tax Division of the Department of Justice will be furnished by
certified mail a copy of the referral from the Internal Revenue Service
to the designated field office personnel regarding the potential tax
Except as expressly set forth herein, this delegation of authority does
not include the authority to file an information or return an indictment on
tax matters. The authority hereby delegated is limited solely to the
authorization of tax prosecutions involving the filing or non-filing of
returns (IRS Form 8300) pursuant to 26 U.S.C. Section 6050I. The authority
to alter any actions taken pursuant to the delegation contained herein is
retained by the Assistant Attorney General, Tax Division, in accordance with
the authority contained in 28 C.F.R. 0.70.
Notwithstanding this delegation, the designated official has the
discretion to seek Tax Division authorization of any proposed tax
prosecution within the scope of this delegation or to request the advice of
the Tax Division with respect thereto.
Roger M. Olsen
Assistant Attorney General
Approved to take effect on February 27, 1987.
[cited in USAM 6-4.243]