The Tax Division has prepared several manuals that Assistant United States Attorneys may find useful. These manuals are available on the Division’s FOIA Library web page: https://www.justice.gov/tax/foia-library.
- • Criminal Tax Manual (2012)—a comprehensive procedural and substantive guide to the handling of criminal tax cases, with jury instructions and other forms.
- • Judgment Collection Manual (2004)—a procedural guide to collecting civil tax judgments.
- • Settlement Reference Manual (2009)—guidance and instructions for analyzing and processing settlements in civil tax matters, including tax-related bankruptcy cases.
- • Summons Enforcement Manual (2006)—guiding legal principles, procedures, and sample forms for use in summons enforcement actions and in defending actions to quash IRS summonses.
Should the above-listed manuals or information conflict with this Title of the JM, this Title controls.
[updated June 2020]