The Tax Division's six geographic Civil Trial Sections supervise or handle civil tax litigation in the United States district courts and the state courts. These Civil Trial Sections are generally responsible for cases that arise within their respective geographic areas. In addition, the Civil Trial Sections for the Central, Eastern, and Southern Regions have nationwide jurisdiction over certain cases of special interest. For a map reflecting the geographical assignments of the Tax Division Civil Trial Sections, and contact information, see https://www.justice.gov/tax/civil-trial-sections-geographical-map. See also JM 6-1.120. A seventh Civil Trial Section, the Court of Federal Claims Section, practices exclusively in the United States Court of Federal Claims.

Ordinarily, the United States Attorney’s Office has trial responsibility in cases arising under 28 U.S.C. § 2410 (except for actions raising tax protest or substantive tax issues, and interpleader litigation); in routine summons enforcement cases and petitions to quash; and in bankruptcy litigation as described below, whether that results from a direct referral from the IRS or a referral from the Tax Division.

At the request of a United States Attorney’s Office, the Tax Division trial attorney will advise the United States Attorney’s Office of any appearance in the district and/or forward to any Assistant United States Attorney who is counsel of record copies of all documents sent to opposing counsel. The United States Attorney’s Office should immediately forward to the assigned Tax Division trial attorney copies of all documents that it receives if such communication does not indicate service on the trial attorney. The United States Attorney’s Office should also advise the Tax Division trial attorney of any informal information received that may have a bearing on the just disposition of the case. In those civil matters that the Tax Division assigns to the United States Attorney’s Office, the United States Attorney’s Office will be responsible for the entire trial-level proceeding.

The United States Attorney’s Office also should keep the Tax Division advised in the manner set forth in this Manual. In situations where the Division has requested immediate notification, the United States Attorney’s Office should notify the Chief of the appropriate Civil Trial Section by email, telephone, fax, or overnight delivery. See https://www.justice.gov/tax/civil-trial-sections-geographical-map for section contact information. See also JM 6-1.120.

The Assistant Attorney General, Tax Division, reserves the prerogative to reassign any civil tax case within the jurisdiction of the Tax Division notwithstanding the provisions of this manual.

[updated February 2018]