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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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