The Tax Division's Criminal Tax Manual (2012) contains comprehensive discussions of statutes, methods of proof, various specialized areas, and policies and procedures pertaining to criminal tax prosecutions. The Manual also contains indictment and information forms and jury instructions. All prosecutors involved in federal criminal tax cases should consult the Manual for guidance on handling criminal tax cases. The Criminal Tax Manual may be accessed from the Tax Division's FOIA Library web page. The Tax Division also compiles other resources useful in criminal tax prosecutions. Should those resources conflict with this Title of the JM, this Title controls.

[updated June 2020]