# Justice Manual § 6-4.010: Federal Criminal Tax Enforcement

> Federal · Agency guidance · In force

URL: https://www.frixlaw.com/law-library/statutes/JM_S6-4.010

## Section

- **Citation:** Justice Manual § 6-4.010
- **Heading:** Federal Criminal Tax Enforcement
- **Jurisdiction:** Federal
- **Kind:** Agency guidance
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DOJ Justice Manual / Title 6: Tax / 6-4.000 - Criminal Tax Case Procedures / Justice Manual § 6-4.010

## Text

The Government helps to preserve the integrity of this Nation's self-assessment tax system through vigorous and uniform criminal enforcement of the internal revenue laws. Criminal prosecutions punish tax law violators and deter other persons who would violate those laws. To achieve maximum deterrence, the Government must pursue broad, balanced, and uniform criminal tax enforcement. Uniformity in tax cases is necessary because tax enforcement potentially affects more individuals than any other area of criminal enforcement. Broad and balanced enforcement is essential to effectively deter persons of varying economic and vocational status, violators in different geographic areas, and different types of tax law violations.

To achieve uniform, broad, and balanced criminal tax enforcement, the Attorney General has authorized the Tax Division to oversee all federal criminal tax enforcement and to authorize or decline investigations and prosecutions in tax matters.
See
JM 6-4.200
. For a map reflecting the geographical assignments of the Tax Division Criminal Enforcement Sections, see
here
. For contact information, including mailing addresses and telephone and fax numbers, see
Criminal Tax Manual 1.13
.

[updated June 2020] [cited in
JM 6-4.211
]

## Nearby sections

- [Justice Manual § 6-4.010 Federal Criminal Tax Enforcement](https://www.frixlaw.com/law-library/statutes/JM_S6-4.010.md)
- [Justice Manual § 6-4.011 Criminal Tax Manual and Other Tax Division Publications](https://www.frixlaw.com/law-library/statutes/JM_S6-4.011.md)
- [Justice Manual § 6-4.110 IRS Administrative Investigations](https://www.frixlaw.com/law-library/statutes/JM_S6-4.110.md)
- [Justice Manual § 6-4.120 Grand Jury Investigations—Generally](https://www.frixlaw.com/law-library/statutes/JM_S6-4.120.md)
- [Justice Manual § 6-4.121 IRS Requests to Authorize Grand Jury Investigations](https://www.frixlaw.com/law-library/statutes/JM_S6-4.121.md)
- [Justice Manual § 6-4.122 United States Attorney's Grand Jury Investigations and Prosecutions](https://www.frixlaw.com/law-library/statutes/JM_S6-4.122.md)
- [Justice Manual § 6-4.123 Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation](https://www.frixlaw.com/law-library/statutes/JM_S6-4.123.md)
- [Justice Manual § 6-4.125 IRS Transmittal of United States Attorney's Recommendation, Special Agent's and Criminal Tax Counsel's Reports, and Exhibits from Grand Jury Investigation](https://www.frixlaw.com/law-library/statutes/JM_S6-4.125.md)
- [Justice Manual § 6-4.126 Restriction on Disclosure of Grand Jury Matters to IRS for Civil Use](https://www.frixlaw.com/law-library/statutes/JM_S6-4.126.md)
- [Justice Manual § 6-4.130 Search Warrants](https://www.frixlaw.com/law-library/statutes/JM_S6-4.130.md)
- [Justice Manual § 6-4.200 Tax Division Jurisdiction and Procedures](https://www.frixlaw.com/law-library/statutes/JM_S6-4.200.md)
- [Justice Manual § 6-4.209 Stolen Identity Refund Charges](https://www.frixlaw.com/law-library/statutes/JM_S6-4.209.md)
- [Justice Manual § 6-4.210 Tax-Related Mail, Wire, or Bank Fraud, RICO, or Money Laundering Charges](https://www.frixlaw.com/law-library/statutes/JM_S6-4.210.md)
- [Justice Manual § 6-4.211 Standards of Review](https://www.frixlaw.com/law-library/statutes/JM_S6-4.211.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/JM_S6-4.010. Check the current official text before relying on it. Not legal advice.