After the Tax Division refers a criminal tax case to the United States Attorney’s Office, the United States Attorney’s Office should keep the Division apprised of all developments through periodic case status reports. As the case progresses, the Tax Division requires the following information:

1. 1. A copy of the indictment returned (or no billed), or the information filed that reflects the date of the return (or no bill) or filing;
2. 2. The date of arraignment and kind of plea;
3. 3. The date of trial;
4. 4. The verdict and date verdict returned;
5. 5. The date and terms of sentence;
6. 6. The date of appeal and appellate decision; and
7. 7. copy of any press release.

It is important for the United States Attorney’s Office to provide the Tax Division with timely and regular updates regarding significant developments in pending cases. The Tax Division's files must reflect the true case status so that, upon completion of the criminal case, the Division can close the criminal case in a timely manner and return it to the IRS.

[updated February 2018]