JM 6-4.211 – Standards of Review

A. Prosecution. The Principles of Federal Prosecution set forth the standards that govern the Tax Division's review of a criminal tax matter to determine whether to authorize prosecution. SeeJM 9-27.220. In addition to those Principles, the Tax Division also considers factors such as uniformity, balanced and broad enforcement goals, and Department and IRS priorities and policies in criminal enforcement matters. See generallyJM 6-4.010.
B. Grand Jury Investigation. When it reviews a criminal tax matter to decide whether it should authorize a grand jury investigation, the Tax Division considers whether articulable facts support a reasonable belief that a target or subject is committing or has committed a tax crime.

[updated June 2020] [cited in JM 6-2.000; 6-4.123]

A. Prosecution. The Principles of Federal Prosecution set forth the standards that govern the Tax Division's review of a criminal tax matter to determine whether to authorize prosecution. SeeJM 9-27.220. In addition to those Principles, the Tax Division also considers factors such as uniformity, balanced and broad enforcement goals, and Department and IRS priorities and policies in criminal enforcement matters. See generallyJM 6-4.010.
B. Grand Jury Investigation. When it reviews a criminal tax matter to decide whether it should authorize a grand jury investigation, the Tax Division considers whether articulable facts support a reasonable belief that a target or subject is committing or has committed a tax crime.

[updated June 2020] [cited in JM 6-2.000; 6-4.123]

§ 6-4.211