IRS Transmittal of United States Attorney's Recommendation, Special Agent's and Criminal Tax Counsel's Reports, and Exhibits from Grand Jury Investigation
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DOJ Justice Manual › Title 6: Tax › 6-4.000 - Criminal Tax Case Procedures › Justice Manual § 6-4.125
Text
When a grand jury investigation is complete and the United States Attorney’s Office concludes that the Government has gathered sufficient evidence to proceed with prosecution, the United States Attorney’s Office should request that the special agent assigned to the matter prepare a SAR. After the SAR is completed, the special agent should request that CT Counsel review the SAR and prepare a CEM. Then, the SAC must forward the SAR, with copies of the relevant exhibits, and the CEM to the Tax Division for review and authorization. At the same time, the United States Attorney’s Office or the SAC must forward to the Tax Division the United States Attorney's Office’s written recommendation regarding prosecution of a target(s) for tax violations.
See
JM 6-4.200
. Whenever possible, the Tax Division will complete its review of the prosecution recommendation within thirty (30) days of receiving the transmittal letter, reports, and exhibits.
See
JM 6-4.242
.
The IRS also must transmit a recommendation against prosecution resulting from a grand jury investigation to the Tax Division for evaluation. Alternatively, the IRS must advise the Tax Division that it has no recommendation.
See
IRM 9.5.14.12.2(3)
;
see also
JM 6-4.242
. The Tax Division will complete its evaluation of the matter and authorize declination or other actions within thirty (30) days of receiving the recommendation.
[updated June 2020] [cited in
JM 6-4.242
]
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.