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DOJ Justice Manual

Chapter 6-4.000

JM 6-4.000

Criminal Tax Case Procedures

U.S. Department of Justice

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6-4.010Federal Criminal Tax Enforcement 6-4.011Criminal Tax Manual and Other Tax Division Publications 6-4.110IRS Administrative Investigations 6-4.120Grand Jury Investigations—Generally 6-4.121IRS Requests to Authorize Grand Jury Investigations 6-4.122United States Attorney's Grand Jury Investigations and Prosecutions 6-4.123Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation 6-4.125IRS Transmittal of United States Attorney's Recommendation, Special Agent's and Criminal Tax Counsel's Reports, and Exhibits from Grand Jury Investigation 6-4.126Restriction on Disclosure of Grand Jury Matters to IRS for Civil Use 6-4.130Search Warrants 6-4.200Tax Division Jurisdiction and Procedures 6-4.209Stolen Identity Refund Charges 6-4.210Tax-Related Mail, Wire, or Bank Fraud, RICO, or Money Laundering Charges 6-4.211Standards of Review 6-4.212Categories of Matters Reviewed 6-4.213Review of Direct Referrals 6-4.214Conferences 6-4.218Tax Division Authorizations and Declinations 6-4.219Assistance of Criminal Enforcement Section Personnel 6-4.240United States Attorneys' Offices' Responsibilities 6-4.242Recommendation Following a Grand Jury Investigation 6-4.243Review of Direct Referral Matters 6-4.244Review of Non-complex Matters 6-4.245Request to Decline Prosecution 6-4.246Request to Dismiss Prosecution 6-4.247United States Attorney's Office's Protest of Declination 6-4.248Status Reports 6-4.249Return of Reports and Exhibits 6-4.270Criminal Division Responsibility 6-4.310Major Count Policy in Plea Agreements 6-4.320Nolo Contendere Pleas 6-4.330Alford Pleas 6-4.340Sentencing 6-4.350Costs of Prosecution 6-4.360Compromise of Criminal Liability/Civil Settlement 6-4.370Restitution 6-4.400Parallel Proceedings