Under Department of Justice policy, all government attorneys should oppose the acceptance of nolo contendere pleas unless the United States Attorney and the appropriate Assistant Attorney General conclude that the circumstances of the case are so unusual that acceptance of such a plea would be in the public interest. In cases involving tax charges, the United States Attorney’s Office may not consent to a plea of "nolo contendere" except in the most unusual circumstances and only after the Assistant Attorney General, Tax Division, has approved a written request. See JM 9-16.010 and 9-27.500. The United States Attorney’s Office also should oppose dismissal of any charges to which the defendant does not plead nolo contendere. See JM 9-27.530.

[updated February 2018] [cited in JM 6-2.000]