The Criminal Division of the Department of Justice is responsible for prosecuting persons who have committed the following tax-related offenses:

1. • liquor tax
2. • narcotics
3. • stamp tax
4. • firearms
5. • wagering
6. • coin-operated gambling and amusement machines
7. • malfeasance offenses that IRS personnel have committed
8. • forcible rescue of seized property
9. • corrupt or forcible interference with an officer or employee acting under the internal revenue laws (but not omnibus clause)
10. • counterfeiting, mutilation, removal, or misuse of stamps

See 28 C.F.R. §§ 0.55, 0.70.

[updated February 2018]