At the conclusion of a tax or joint tax and non-tax grand jury investigation, the United States Attorney’s Office should submit to the Tax Division a written analysis of the investigation, along with a recommendation regarding whether the Government should bring charges or decline prosecution. If the United States Attorney’s Office is recommending that the Government should bring non-tax charges as well, the analysis must explain how the non-tax charges relate to the tax charges. See JM 6-4.125.

Where possible, the United States Attorney’s Office must ensure that the Tax Division receives the material at least 60 days prior to the expiration of the statute of limitations.

[updated February 2018] [cited in JM 6-2.000; 6-4.122; 6-4.125]