Criminal Tax Manual

 


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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.

1.00 Organization and Authority
2.00 Criminal Tax Practice and Procedures
3.00 Policy Directives and Memoranda
4.00 Policies and Procedures
5.00 Plea Agreements and Detention Policies
6.00 Venue
7.00 pdf iconStatute of Limitations
8.00 Attempts to Evade or Defeat Tax (26 U.S.C. § 7201)
9.00 Willful Failure to Collect or Pay Over Tax (26 U.S.C. § 7202)
10.00 Failure to File, Supply Information, or Pay Tax (26 U.S.C. § 7203)
11.00 Fraudulent Withholding Exemption Certificate (26 U.S.C. § 7205(a))
12.00 Fraud and False Statement (26 U.S.C. § 7206(1))
13.00 Aid or Assist False or Fraudulent Document (26 U.S.C. § 7206(2))
14.00 Removal or Concealment With Intent to Defraud (26 U.S.C. § 7206(4))
15.00 Compromises and Closing Agreements (26 U.S.C. § 7206(5))
16.00 Fraudulent Returns, Statements, or Other Documents (26 U.S.C. § 7207)
17.00 26 U.S.C. § 7212(a) "Omnibus Clause"
18.00 Offenses With Respect to Collected Taxes (26 U.S.C. § 7215)
19-20 Reserved
21.00 Aiding and Abetting (18 U.S.C. § 2)
22.00 False, Fictitious, or Fraudulent Claims (18 U.S.C. § § 286, 287)
23.00 Conspiracy to Commit Offense or to Defraud the U.S. (18 U.S.C. § 371)
24.00 False Statements (18 U.S.C. § 1001)
25.00 Tax Money Laundering (18 U.S.C. § 1956(a)(1)(A)(ii))
26.00 Forfeiture In Criminal Tax Cases
27.00 False Retaliatory Liens (18 U.S.C. § 1521)pdf file
28-29 Reserved
30.00 Specific Items
31.00 Net Worth
32.00 Expenditures
33.00 Bank Deposits
34-39 Reserved
40.00 Tax Defiers (Also Known as Tax Protestors)
41.00 Obtaining Foreign Evidence
42.00 Restrictions on Obtaining and Using "Tax Returns," "Taxpayer Return Information," and "Return Information"
43.00 Sentencing
44.00 Restitution
45.00 Fines
   Indictment and Information Forms
Jury Instructions:
  Title 18 Offenses
  Title 26 Offenses
  Methods of Proof/Miscellaneous
Updated November 16, 2020

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