Criminal Tax Manual 2.00 -- USAM PROVISIONS

Criminal Tax Manual
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2.00 CRIMINAL TAX PRACTICE AND PROCEDURES
(UNITED STATES ATTORNEYS' MANUAL)

This online edition of Chapter Two directly links to the official edition of the cited USAM and Resource Manual provisions.
6-1.000 POLICY
6-1.100 Department of Justice Policy and Responsibilities
6-1.110 Criminal Tax Cases
6-1.130 Other Relevant Manuals for United States Attorneys
 
6-4.000 CRIMINAL TAX CASE PROCEDURES
6-4.010 The Federal Tax Enforcement Program
6-4.011 Criminal Tax Manual and Other Tax Division Publications
6-4.110 IRS Administrative Investigations
6-4.120 Grand Jury Investigations -- Generally
6-4.121 IRS Requests to Initiate Grand Jury Investigations
6-4.122 United States Attorney Initiated Grand Jury Investigations
6-4.123 Joint United States Attorney-IRS Request to Expand Tax Grand Jury Investigations
6-4.124 Grand Jury -- Drug Task Force (OCDETF) Requests
6-4.125 IRS Transmittal of Reports and Exhibits from Grand Jury Investigations
6-4.126 Effect of DOJ Termination of Grand Jury Investigation and IRS Access to Grand Jury Material
6-4.130 Search Warrants
6-4.200 Tax Division Jurisdiction and Procedures
6-4.210 Filing False Tax Returns -- Mail Fraud Charges or Mail Fraud Predicates for RICO
6-4.211 Standards of Review
6-4.212 Categories of Matters Reviewed
6-4.213 Review of Direct Referrals
6-4.214 Conferences
6-4.215 Expedited Review
6-4.216 Priority Review
6-4.217 On-Site Review
6-4.218 Authorizations and Declinations
6-4.219 Assistance of Criminal Enforcement Section Personnel
6-4.240 United States Attorney's Responsibilities
6-4.241 Review of CRLs
6-4.242 Recommendation Following a Grand Jury Investigation
6-4.243 Review of Direct Referral Matters
6-4.244 Review of Noncomplex Matters
6-4.245 Request to Decline Prosecution
6-4.246 Request to Dismiss Prosecution
6-4.247 United States Attorney Protest of Declination
6-4.248 Status Reports
6-4.249 Return of Reports and Exhibits
6-4.270 Criminal Division Responsibility
6-4.310 Major Count Policy/Plea Agreements
6-4.311 Application of Major Count Policy in Sentencing Guideline Cases
6-4.320 Nolo Contendere Pleas
6-4.330 Alford Pleas
6-4.340 Sentencing
6-4.350 Costs of Prosecution
6-4.360 Compromise of Criminal Liability/Civil Settlement
 
Tax Resource Manual Material
5. Origin of IRS Administrative Investigations
6.IRS Joint Administrative Investigations
7.General Enforcement Plea Program
8.Effect of Declination on Administrative Investigations
11.IRS Access to Grand Jury Material
 
USAM 9-13.900 ACCESS TO AND DISCLOSURE OF TAX RETURNS IN A NON-TAX CRIMINAL CASE
 
Criminal Resource Manual Material
501. Access to and Disclosure of Tax Returns in a Non-Tax Criminal Case
502.Definitions
503.Disclosure
504.Consent to Disclosure
505.Access to Returns and Return Information
506.Disclosure Under 26 U.S.C. § 6103(i)(1)
507.Disclosure Under 26 U.S.C. § 6103(i)(2)
508.Disclosure Under 26 U.S.C. § 6103(i)(3)
509.Use of Certain Disclosed Returns and Return Information in Judicial or Administrative Proceedings, 26 U.S.C. § 6103(i)(4)
510.Disclosure to Locate Fugitives from Justice Under 26 U.S.C. § 6103(i)(5)
511.Restrictions on Disclosures, 26 U.S.C. § 6103(i)(6)
512.Communication with IRS Personnel
513.Utilization of IRS Personnel

[updated October 2007]

Updated April 6, 2015

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