About TAX

The Tax Section’s mission is to enforce the nation's tax laws fully, fairly, and consistently, through criminal litigation, in order to promote voluntary compliance with the tax laws, maintain public confidence in the integrity of the tax system, and promote the sound development of the law.

Regional Criminal Enforcement

The Tax Section is responsible for handling or supervising most federal criminal tax prosecutions. Attorneys assigned to the Tax Section's three regional Criminal Enforcement Units investigate and prosecute individuals and corporations that attempt to evade taxes, willfully fail to file returns, submit false tax forms, and otherwise attempt to defraud taxpayers. The Criminal Enforcement Units are staffed with prosecutors who are particularly skilled at investigating, prosecuting and evaluating complex financial crime cases. Prosecutors conduct criminal tax investigations with the assistance of the IRS Criminal Investigation and the Treasury Inspector General for Tax Administration.

The federal criminal tax enforcement program preserves the integrity of our self-assessment tax system through the vigorous enforcement of the internal revenue laws. Vigorous enforcement punishes violators, deters future violations, and reassures honest taxpayers that they will not bear an undue share of the federal tax burden.

Attorneys in the Northern, Southern and Western Criminal Enforcement Units evaluate requests by the Internal Revenue Service or United States Attorneys to initiate grand jury investigations or prosecutions of tax crimes. Some criminal tax grand jury investigations and prosecutions are actively handled by Tax Section prosecutors. Many cases are delegated to Assistant U.S. Attorneys for grand jury investigation and prosecution. Because of their unique resources and specialized expertise, Tax Section attorneys frequently join with Assistant U.S. Attorneys in prosecuting tax cases. In other cases, they provide legal advice.

Many tax prosecutions involve criminal violations of the internal revenue code by people who earned income from legal sources but who committed crimes to evade payment of taxes. Other cases involve tax violations related to other criminal activity, including corporate fraud, financial institution fraud, health care fraud, public corruption, organized crime and narcotics trafficking.

Tax Section prosecutors also pursue international crime, including the illegal use of offshore trusts and foreign bank accounts to evade taxes. 

Criminal Appeals and Tax Enforcement Policy

The Criminal Appeals and Tax Enforcement Policy Unit plays an important role in promoting the fair, correct and uniform enforcement of criminal tax laws. Attorneys handle appeals in criminal tax cases tried by Criminal Enforcement attorneys, and supervise appeals in cases prosecuted by U.S. Attorneys' Offices. Attorneys also review adverse decisions of United States District Courts and United States Courts of Appeals in all criminal tax cases and prepare recommendations to the Solicitor General about whether to appeal or seek other review.

In addition to its criminal appellate responsibilities, the unit helps to formulate criminal tax enforcement policy. Working with the IRS and the U.S. Attorneys' Offices, attorneys develop policies that govern the investigation and prosecution of tax crimes.

Appeals Unit

The Appeals Unit plays an important role in promoting the fair, correct and uniform enforcement of criminal tax laws. Attorneys handle appeals in criminal tax cases tried by Tax Section attorneys, and supervise appeals in cases prosecuted by U.S. Attorneys' Offices. Attorneys also review adverse decisions of United States District Courts and United States Courts of Appeals in all criminal tax cases and prepare recommendations to the Solicitor General about whether to appeal or seek other review.

In addition to its criminal appellate responsibilities, the unit helps to formulate criminal tax enforcement policy. Working with the IRS and the U.S. Attorneys' Offices, attorneys develop policies that govern the investigation and prosecution of tax crimes.