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8.7.1.7
(11-06-2007)
Civil Cases Involving Department of Justice
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The Department of Justice (DOJ) has exclusive jurisdiction over any action in which a taxpayer has filed a suit in the United
States District Court or in the United States Court of Federal Claims for recovery of taxes paid.
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When a suit for refund of taxes is filed in a pending case, further consideration is postponed on the case, including all
years under consideration (suit and nonsuit) and on any related cases.
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However, it is not necessary to postpone consideration for years not in litigation if the issues in the nonsuit years are
unrelated to the issues in the years under litigation. In such situations, contact the DOJ through local Associate Area Counsel.
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Either the Campus or Associate Area Counsel notifies the appropriate Appeals office when a suit for refund is filed in a case
pending before Appeals. See IRM 5.8 for cases in suits involving offers in compromise.
8.7.1.7.1
(11-06-2007)
Closing Department of Justice Cases
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Appeals is notified when the case jurisdiction changes to Department of Justice (DOJ), exclusively.
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After the Appeals Officer prepares the case for release to DOJ, close the case on both AIMS and ACDS. Once this is complete
and administrative file recharged, send the case to Counsel.
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Prepare Form 5403 to close the AIMS file. Use "copy"
procedures:
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Item 12 - Enter TC 300 for $0.
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Items 800 through 810 - Enter appropriate statistical information.
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Item 811 - Enter closing code 18 or 19, as appropriate.
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Attach a copy of the face of the return and Form 2275, Records Request, Charge and Recharge, to the Form 5403. Forward Form
2275 to the Campus to "recharge"
the administrative file and original return to Department of Justice.
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Update ACDS following general closing instructions:
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CLOSINGCD - 18 or 19, as appropriate.
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ACTION - ACKCLS.
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TODATE - Date administrative file is delivered to Counsel.
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FROMDATE - Date acknowledgment received from Counsel.
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The above instructions apply only to cases in Appeals jurisdiction. If a taxpayer petitions the District Court or Claims Court
while in Examination jurisdiction, the DOJ transfer is coordinated between Examination and Counsel without involvement by
Appeals. The case WILL NOT be controlled on ACDS.
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