A United States Attorney may not enter into any agreement to compromise, or make any other administrative disposition of, any case within the responsibility of the Tax Division without the prior approval of the Tax Division, except as set forth in Tax Division Directive No. 139, located in 28 C.F.R. Pt. O, Subpt. Y, App., “Redelegation of Authority to Compromise and Close Civil Claims.”

[updated April 2018] [cited in USAM 6-2.000]