Congress has provided that, after a jury or court convicts a defendant of any of the principal substantive criminal tax offenses (e.g., 26 U.S.C. §§ 7201, 7203, 7206(1) and (2)), the court must order the defendant to pay the Government's costs of prosecution. Thus, the United States Attorney’s Office should seek recovery of the costs of prosecution in criminal tax cases.

[updated February 2018]