The Tax Division will consider the following reasons in support of a United States Attorney's Office’s request for litigation assistance:

1. 1. Recusal of the United States Attorney and his/her office; and
2. 2. The United States Attorney's Office’s lack of sufficient resources, personnel or expertise.
   The Tax Division generally expects the United States Attorneys’ Offices to handle non-complex matters that they have accepted for prosecution. SeeJM 6-4.244.

[updated February 2018] [cited in JM 6-4.244]