After receiving an adverse or partially adverse district court, Bankruptcy Appellate Panel, or state-court decision, the United States Attorney’s Office should immediately notify the Chief of the appropriate Civil Trial Section and the IRS counsel, if it appears that a Tax Division trial attorney did not receive from the court electronic notice of the decision. The United States Attorney’s Office also should forward a recommendation concerning appeal, along with any pertinent documents not available electronically, to the Chief of the appropriate Civil Trial Section, in cases handled by the United States Attorney’s Office. The United States Attorney’s Office is responsible for timely filing in the district court the notice of appeal and related papers, in cases handled by the United States Attorney's Office.

For a further discussion on appeals, see generally JM Title 2 (Appeals).

The Civil Trial Section prepares its own recommendation on whether to appeal, which it forwards to the Appellate Section, along with the files for preparation of the Tax Division’s recommendation to the Solicitor General.

When a court enters an adverse judgment or order that requires the United States to make a tax refund or credit, pay attorneys’ fees or costs or make some other payment, the United States Attorney’s Office should furnish two certified copies of each judgment or order to the Chief of the appropriate Civil Trial Section. The Tax Division needs these copies in order to make prompt payment of the ordered amount, should the Solicitor General decide that the Government will not prosecute an appeal or should the Government lose the appeal.

[updated February 2018]