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Criminal Tax Manual

 


Title Page Contributors


CRIMINAL TAX MANUAL

This Manual provides only internal Department of Justice guidance. It is not intended to, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. Nor are any limitations hereby placed on otherwise lawful litigative prerogatives of the Department of Justice.

 

CTM Combined Chapters (PDF)
1.00Organization and Authority
2.00Criminal Tax Practice and Procedures
3.00Policy Directives and Memoranda
4.00Policies and Procedures
5.00Plea Agreements and Detention Policies
6.00Venue
7.00Statute of Limitations
8.00Attempts to Evade or Defeat Tax (26 U.S.C. § 7201)
9.00Willful Failure to Collect or Pay Over Tax (26 U.S.C. § 7202)
10.00Failure to File, Supply Information, or Pay Tax (26 U.S.C. § 7203)
11.00Fraudulent Withholding Exemption Certificate (26 U.S.C. § 7205(a))
12.00Fraud and False Statement (26 U.S.C. § 7206(1))
13.00Aid or Assist False or Fraudulent Document (26 U.S.C. § 7206(2))
14.00Removal or Concealment With Intent to Defraud (26 U.S.C. § 7206(4))
15.00Compromises and Closing Agreements (26 U.S.C. § 7206(5))
16.00Fraudulent Returns, Statements, or Other Documents (26 U.S.C. § 7207)
17.0026 U.S.C. § 7212(a) "Omnibus Clause"
18.00Offenses With Respect to Collected Taxes (26 U.S.C. § 7215)
19-20Reserved
21.00Aiding and Abetting (18 U.S.C. § 2)
22.00False, Fictitious, or Fraudulent Claims (18 U.S.C. § § 286, 287)
23.00Conspiracy to Commit Offense or to Defraud the U.S. (18 U.S.C. § 371)
24.00False Statements (18 U.S.C. § 1001)
25.00Tax Money Laundering (18 U.S.C. § 1956(a)(1)(A)(ii))
26.00Forfeiture In Criminal Tax Cases
27.00False Retaliatory Liens (18 U.S.C. § 1521)
28-29Reserved
30.00Specific Items
31.00Net Worth
32.00Expenditures
33.00Bank Deposits
34-39Reserved
40.00Tax Defiers (Also Known as Tax Protestors)
41.00Obtaining Foreign Evidence
42.00Restrictions on Obtaining and Using "Tax Returns," "Taxpayer Return Information," and "Return Information"
43.00Sentencing
44.00Restitution
45.00Fines
  Indictment and Information Forms
Jury Instructions:
 Title 18 Offenses
 Title 26 Offenses
 Methods of Proof/Miscellaneous
Updated February 18, 2025