Department of Justice Criminal Tax Manual
This is the official Criminal Tax Manual of the Tax Division of the U.S. Department
of Justice. It is a comprehensive guide for federal law enforcement officials and was
compiled by the members of the Criminal Enforcement Section. This seventh edition includes
revisions of every previous chapter and new sections on topics such as tax money
laundering, sentencing guidelines and policies, foreign evidence, Tax Division directives,
and a criminal tax trial outline.
The Justice Department wants you to know that: "nothing in this manual is
intended to create any substantive or procedural rights, privileges or benefits
enforceable in any administrative, civil, or criminal matter by any prospective or actual
witnesses or parties."
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US Department of Justice - Tax Division
| Table of Contents 27 pages, 53K
|
| Table of Cases - Sections 1-60 41 pages, 112K |
| Foreword 1 page, 9K
|
| Indictment and Information Forms - Part 1 60
pages, 125K |
| Indictment and Information Forms - Part 2 62
pages, 132K |
| Jury Instructions - Table of Contents 18 pages,
26K |
| Government Proposed Jury Instruction - Part 1
105 pages, 158K |
| Government Proposed Jury Instruction - Part 2
76 pages, 138K |
| Government Proposed Jury Instruction - Part 3
69 pages, 118K |
| Government Proposed Jury Instruction - Part 4
59 pages, 115K |
| Government Proposed Jury Instruction - Part 5
79 pages, 142K |
| Section 1 - Organization and Authority 6
pages, 19K |
| Section 2 - Criminal Tax Practice and Procedure
United States Attorneys' Manual - 33 pages, 91K |
| Section 3 - Tax Division Policy Directives and
Memoranda 57 pages, 128K |
| Section 4 - Tax Division Policies and Procedures
18 pages, 53K |
| Section 5 - Pleas and Sentencing: Tax Division
Policy and Guidelines 42 pages, 180K |
| Section 6 - Venue 8 pages, 26K |
| Section 7 - Statute of Limitations 13 pages, 39K |
| Section 8 - Attempt to Evade or Defeat Tax 34
pages, 112K |
| Section 9 - Willful Failure to Collect or Pay Over
Tax 7 pages, 24K |
| Section 10 - Failure to File, Supply Information
or Pay Tax 30 pages, 88K |
| Section 11 - Fraudulent Withholding Exemption
Certificate for Failure to Supply Information 10 pages, 31K
|
| Section 12 - Fraud and False Statement 26
pages, 77K |
| Section 13 - Aid or Assist False or Fraudulent
Document 17 pages, 53K |
| Section 14 - Removal or Concealment with Intent to
Defraud 6 pages, 20K |
| Section 15 - Compromises and Closing Agreements
4 pages, 14K |
| Section 16 - Fraudulent Returns, Statements, or
Other Documents 8 pages, 26K |
| Section 17 - 26 U.S.C. § 7212a) "OMNIBUS
CLAUSE" 11 pages, 36K |
| Section 18 - Offenses with Respect to Collected
Taxes 14 pages, 43K |
| Section 21 - Aiding and Abetting 8 pages, 27K |
| Section 22 - False, Fictitious, or Fraudulent
Claims 14 pages, 43K |
| Section 23 - Conspiracy to Commit Offense or to
Defraud the United States 39 pages, 114K |
| Section 24 - False Statements 18 pages, 59K |
| Section 25 - Tax Money Laundering 26 pages, 75K |
| Section 30 - Specific Items 20 pages, 61K |
| Section 31 - Net Worth 53 pages, 160K |
| Section 32 - Expenditures 9 pages, 28K |
| Section 33 - Bank Deposits 26 pages, 78K |
| Section 40 - Tax Protestors 56 pages, 170K |
| Section 41 - Obtaining Foreign Evidence and Other
Types of Assistance for Criminal Tax Cases 25 pages, 71K |
| Section 60 - Trial of a Criminal Tax Case Table
of Contents 60 pages, 16K |
| Section 60 - Trial of a Criminal Tax Case
Pages 1 to 35, 87K |
| Section 60 - Trial of a Criminal Tax Case
Pages 36 to 82, 114K |
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