In contested matters and adversary proceedings, the United States Attorney’s Office should promptly forward any pleading involving matters relating to the internal revenue laws to the appropriate IRS counsel and IRS Insolvency Unit. The United States Attorney’s Office should notify the Tax Division only when it appears, pursuant to JM 6-5.610, that the Tax Division will handle the matter, for example: dischargeability proceedings implicating 11 U.S.C. § 523(a)(1)(C); objections to proofs of claims or proceedings to determine tax liability brought under 11 U.S.C. § 505(a) involving substantive tax issues, trust fund recovery penalties, or important or novel issues; and motions for contempt for violation of the automatic stay or order of discharge.

[updated February 2018]