If requested and authorized, the Tax Division represents IRS officers and employees and Department of Justice personnel in civil damage suits based on Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics, 403 U.S. 388 (1971). The Tax Division also substitutes in and represents the United States when IRS officers and employees and Department of Justice personnel are subject to civil damages suits based on common-law tort theories when the alleged misconduct relates to the internal revenue laws or tax administration. Upon receiving a complaint in such actions, the United States Attorney’s Office should immediately notify the Chief of the appropriate Civil Trial Section and the appropriate IRS counsel. Either the United States Attorney for the district or a Director of the Torts Branch, Civil Division, Department of Justice, will certify that the federal defendants were acting within the scope of their employment. See 28 U.S.C. § 2679 and 28 C.F.R. §15.4.

In many Bivens or common-law tort suits, defendants other than IRS or Department of Justice employees are named, and misconduct is alleged relating to matters in addition to the internal revenue laws or tax administration. In such cases, and as needed, the United States Attorney’s Office should coordinate with the Chief of the appropriate Civil Trial Section and the Civil Division Constitutional and Specialized Torts Staff. See https://dojnet.doj.gov/usao/eousa/ole/tables/subject/liab.htm .

[updated February 2018]