After the Department accepts a settlement offer in a refund suit, the case will be terminated pursuant to a stipulation for dismissal. Generally, the stipulation should not include the terms of the compromise. It is contrary to the Department’s policy to stipulate to judgment in favor of the taxpayer when the Government has compromised a case. The United States Attorney should never do so without first obtaining written Tax Division authorization. The United States Attorney should send the Tax Division a copy of the stipulation of dismissal.

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