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DOJ Justice Manual
Title 6
Chapter 6-5.000
JM 6-5.000
Civil Tax Case Responsibility
U.S. Department of Justice
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6-5.010
Introduction
6-5.100
Parallel Proceedings
6-5.110
Affirmative Litigation—Tax Collection Suits
6-5.120
Affirmative Litigation—Other Enforcement Suits
6-5.130
Affirmative Litigation—United States' Intervention in Court Actions to Enforce Tax Lien
6-5.140
Affirmative Litigation—Ex Parte Order for Entry to Effect Levy
6-5.200
Summons Litigation—Allocation of Responsibility
6-5.210
Summons Litigation— Exceptions to Direct Referrals
6-5.220
Summons Litigation— Commencement of a Summons Enforcement Proceeding
6-5.230
Summons Litigation— Petitions to Quash or Enjoin IRS Summonses Issued to Third Parties
6-5.240
Summons Litigation—Appeals
6-5.250
Summons Litigation—Appeals
6-5.300
Actions Under 28 U.S.C. § 2410—Allocation of Responsibilities in Quiet Title, Foreclosure, and Interpleader Cases
6-5.310
Actions Under 28 U.S.C. § 2410—Removal from State Courts – Early Determination Required
6-5.320
Actions Under 28 U.S.C. § 2410— Nature of the Suit
6-5.330
Actions Under 28 U.S.C. § 2410—Coordination Procedures
6-5.400
Suits Against the United States or Its Officers and Employees—Generally
6-5.410
Tax Refund Suits/Petitions for Readjustment
6-5.415
Enforcement and Defense of Suits Regarding FBAR Penalties
6-5.420
Actions to Enjoin Tax Assessment or Collection
6-5.430
Declaratory Judgment Actions with Respect to Federal Taxes
6-5.440
Jeopardy and Termination Assessment Cases
6-5.445
Suits Contesting IRS Certification of Delinquency for Passport Revocation Purposes
6-5.450
Suits Under the Freedom of Information Act and the Privacy Act of 1974
6-5.460
Damage suits under Bivens or Tort Theories
6-5.470
"Wrongful Disclosure" Suits Against the United States
6-5.480
"Wrongful Collection" Suits Against the United States
6-5.490
Subpoenas Served on Employees of the Internal Revenue Service
6-5.500
Suits Involving Governmental Immunity from State and Local Taxes
6-5.600
Claims of the United States in Bankruptcy, Receivership, Probate, and Insolvency Proceedings—Generally
6-5.610
Bankruptcy Cases—Allocation of Responsibility
6-5.611
Bankruptcy Cases—Contested Matters and Adversary Proceedings
6-5.612
Bankruptcy Cases—Appeals from Bankruptcy Court Decisions
6-5.630
Receivership Proceedings
6-5.640
Probate Proceedings
6-5.650
Insolvency Proceedings
6-5.700
Appeals in Tax Matters—Generally
6-5.710
Appeals in Tax Matters—Taxpayer (or Other Party) Appeal
6-5.720
Appeals in Tax Matters—Adverse or Partially-Adverse Decisions
6-5.730
Appeals in Tax Matters—Government Filing of a Notice of Appeal
6-5.740
Appeals in Tax Matters—When the Solicitor General Approves an Appeal
6-5.750
Appeals in Tax Matters—When the Solicitor General Declines to Appeal
6-5.800
Applications for Attorneys' Fees and Litigation Expenses