2243

Tax Obligations, Fines, Penalties, and Other Monetary Obligations in Forfeiture Settlements

United States Attorneys' Offices are obligated pursuant to 28 U.S.C. § 547(4) to "institute and prosecute proceedings for the collection of fines, penalties, and forfeitures incurred for violation of any revenue law, unless satisfied on investigation that justice does not require the proceedings." Therefore, in order that appropriate actions may be taken when a proposed forfeiture settlement will release assets to a claimant/defendant who is known or likely to have other outstanding obligations to the United States (e.g., taxes), Assistant United States Attorneys should routinely notify the appropriate agency (e.g., IRS) of the proposed settlement. [cited in USAM 9-113.109]