Should the Solicitor General decide that the Government will not prosecute an appeal, the Tax Division will immediately advise the United States Attorney’s Office. If the adverse judgment or order requires the United States to make a payment to the opponent, the Tax Division will then transfer the case to its Post-Litigation Unit, which will process and make prompt payment of the judgment, when required. See JM 6-7.200. In consultation with the Chief of the appropriate Civil Trial Section, the United States Attorney’s Office should take all other appropriate action in the trial court in accordance with the Solicitor General's decision.

[added February 2018]