Grand Jury Investigations—Generally
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DOJ Justice Manual › Title 6: Tax › 6-4.000 - Criminal Tax Case Procedures › Justice Manual § 6-4.120
Text
Although a federal grand jury is empowered to investigate both tax and non-tax violations of federal criminal laws, the Tax Division must first approve and authorize the United States Attorney's Office’s use of a grand jury to investigate criminal tax violations (
see
28 C.F.R. § 0.70). The Tax Division has delegated to the United States Attorneys’ Offices, however, the authority to approve grand jury investigations of certain false and fictitious claims for tax refunds in violation of 18 U.S.C. § 286 and 18 U.S.C. § 287 (other than those investigations involving a professional tax return preparer).
[updated June 2020] [cited in
JM 6-2.000
]
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