Criminal Tax Manual and Other Tax Division Publications

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DOJ Justice Manual › Title 6: Tax › 6-4.000 - Criminal Tax Case Procedures › Justice Manual § 6-4.011

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The Tax Division's Criminal Tax Manual (2012) contains comprehensive discussions of statutes, methods of proof, various specialized areas, and policies and procedures pertaining to criminal tax prosecutions. The Manual also contains indictment and information forms and jury instructions. All prosecutors involved in federal criminal tax cases should consult the Manual for guidance on handling criminal tax cases. The Criminal Tax Manual may be accessed from the Tax Division's

FOIA Library web page

. The Tax Division also compiles other resources useful in criminal tax prosecutions. Should those resources conflict with this Title of the JM, this Title controls.

[updated June 2020]

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.