# Justice Manual § 6-4.123: Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation

> Federal · Agency guidance · In force

URL: https://www.frixlaw.com/law-library/statutes/JM_S6-4.123

## Section

- **Citation:** Justice Manual § 6-4.123
- **Heading:** Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation
- **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 § 6-4.123

## Text

The United States Attorney’s Office may not, without Tax Division approval, expand grand jury investigations into matters arising under the internal revenue laws to include targets that the Tax Division did not previously authorize. The United States Attorney’s Office, together with the IRS, must submit a written request to obtain Tax Division approval. The request must establish the basis for the Tax Division to authorize expansion of the investigation.
See
JM 6-4.211(B)
.

[updated June 2020] [cited in
JM 6-2.000
;
6-4.212
]

## 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_S6-4.123. Check the current official text before relying on it. Not legal advice.