D.O.J Criminal Tax Manual



Articles by Alvin Brown Tax Preparation Offer In Compromise State Offers in Compromise Levy IRS Tax Liens IRS Tax Liens - continued IRS Tax Liens - continued 2 Levy - continued Audit Techniques Guide Congressional Contacts Criminal Investigation D.O.J Criminal Tax Manual Tax Litigation Penalty Installment Agreements Statute of Limitations Frivolous Tax Argument Interest Abatement IRS Misconduct IRS Abuses Tax Fraud Fraud Statutes Bankruptcy Tax Reform Legislation Tax Shelters Tax Court Trust Fund Penalty Legislation Innocent Spouse Relief Important Links Criminal Practice and Procedures p1 Criminal Practice and Procedures p2 Policy Directives and Memoranda p1 Policy Directives and Memoranda p2 Policies and Procedures Pleas and Sentencing p1 Pleas and Sentencing p2 Pleas and Sentencing p3 Venue Statute of Limitations Attempt to Evade or Defeat Tax Willful Failure to Collect and Pay Over Failure to File Fraudulent Withholding Exemption Certificate Fraud and False Statements Concealment with Intent to Defraud Compromise and Closing Agreements Fraudulent Returns and Statements Omnibus Clause Offenses With Respect to Collected Taxes Aiding and Abetting False, Fictitious or Fraudulent Claims Conspiracy to Defraud the U.S. False Statements Tax Money Laundering Specific Items Net Worth p1 Net Worth p2 Expenditures Bank Deposits Tax Protestors p1 Tax Protestors p2 Obtaining Foreign Evidence Restrictions on Obtaining Tax Info.	Department of Justice Criminal Tax Manual Department of Justice 2001 Criminal Tax Manual http://www.usdoj.gov/tax/readingroom/2001ctm/titlepg.htm For more information on this work, contact Michael Karam of the Tax Division Completed chapters for the 2001 Criminal Tax Manual appear as underlined links in this chapter list. Older versions of the other chapters can be found in the 1994 edition on the Tax Division's site. Volume One 1.00 Organization and Authority 2.00 Practice and Procedures 3.00 Policy Directives and Memoranda 4.00 Policies and Procedures 5.00 Pleas and Sentencing 6.00 Venue 7.00 Statute of Limitations 8.00 Attemts to Evade or Defeat Tax 9.00 Willful Failure to Collect or Pay Over 10.00 Failure to File, Supply Information, or Pay Tax 11.00 Fraudulent Withholding Exemption Certificate 12.00 Fraud and False Statement 13.00 Aid or Assist False or Fraudulent Document 14.00 Removal or Concealment With Intent to Defraud 15.00 Compromises and Closing Agreements 16.00 Fraudulent Returns and Statements 17.00 26 U.S.C. § 7212(a) "Omnibus Clause" 18.00 Offenses With Respect to Collected Taxes Volume Two 21.00 Aiding and Abetting 22.00 False, Fictitious, or Fraudulent Claims 23.00 Conspiracy to Commit Offense or to Defraud the U.S. 24.00 False Statements 25.00 Tax Money Laundering 26.00 - 29.00 [Reserved] 30.00 Specific Items 31.00 Net Worth 32.00 Expenditures 33.00 Bank Deposits 34.00 - 39.00 [Reserved] 40.00 Tax Protestors 41.00 Obtaining Foreign Evidence 42.00 Restrictions on Obtaining and Using Tax Information [new for 2001] 43.00 - 59.00 [Reserved]

Department of Justice Criminal Tax Manual