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25.1.5.1
(01-01-2003) Overview
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This section discusses grand jury investigations.
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By Federal Rules of Criminal Procedure 6(e), information
obtained during a grand jury investigation is secret and cannot be disclosed
or used in any civil proceeding.
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CI may request a grand jury investigation by referring
the matter to the Department of Justice Tax Division or the U.S. Attorney
may request the assistance of the IRS.
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