# Justice Manual § 6-4.126: Restriction on Disclosure of Grand Jury Matters to IRS for Civil Use

> Federal · Agency guidance · In force

URL: https://www.frixlaw.com/law-library/statutes/JM_S6-4.126

## Section

- **Citation:** Justice Manual § 6-4.126
- **Heading:** Restriction on Disclosure of Grand Jury Matters to IRS for Civil Use
- **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 § 6-4.126

## Text

Federal Rule of Criminal Procedure 6(e)(3)(C)(i) prohibits the United States Attorney’s Office from disclosing "matters occurring before the grand jury" to the IRS for use in civil tax audit or administrative collection proceedings.
See United States v. Baggot,
463 U.S. 476 (1983). The court may grant the Government's motion for disclosure of grand jury matters for use in certain civil proceedings, if the United States Attorney’s Office satisfies the exception requirements set forth in Rule 6(e)(3)(C)(i)(I), which require the Government to show that it will make the disclosure "preliminarily to or in connection with a judicial proceeding...." and that it has a "particularized need" for the requested materials.
See United States v. John Doe, Inc. I
, 481 U.S. 102, 108 (1987). Information that is not deemed to be "matters occurring before the grand jury" may be disclosed consistent with the requirements of 26 U.S.C. § 6103.

The United States Attorney’s Office must name all IRS personnel to whom grand jury material has been disclosed in a list provided to the district court that empaneled the grand jury whose material has been so disclosed.
See
Fed. R. Crim. P. 6(e)(3)(B).  Grand jury material is disclosed to IRS personnel under the following conditions:

Grand jury material remains under the aegis of the United States Attorney’s Office or Tax Division;
Disclosure of grand jury material may be made only to IRS personnel assisting the government attorney in the criminal investigation and only for the purpose of enforcing federal law;
All grand jury material, and any copies made thereof, must be returned to the United States Attorney’s Office or Tax Division at the conclusion of the grand jury investigation.

[updated June 2020]

## 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_S6-4.126. Check the current official text before relying on it. Not legal advice.