After obtaining both a final judgment from the trial court and a final appellate decision, the United States Attorney’s Office should take the following actions:

1. 1. Retain grand jury materials under secure conditions, in accordance with the requirements of Federal Rule of Criminal Procedure 6(e) for maintaining the secrecy of grand jury material;
2. 2. Return all exhibits and other materials that the Government obtained from witnesses; and
3. 3. Return to the SAC, by certified mail, return receipt requested, all non-grand jury reports, exhibits, and other materials that the IRS furnished for use in the investigation or trial.

[updated February 2018]