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25.1.5.3
(01-01-2003)
Unique Features
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IRS relinquishes control of a grand jury case
to the U.S. Attorney. The examiner assigned to the grand jury investigation
assists the U.S. Attorney with the consideration, resolution and review of
technical issues related to the criminal charges being investigated.
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Evidence obtained during a grand jury investigation
is protected under the secrecy provisions of Rule 6(e) of the Federal Rules
of Criminal Procedure. Therefore, an examiner cannot disclose in a civil case
any information obtained by the grand jury, unless the grand jury information
has been made a matter of public record.
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An examiner assigned to a grand jury investigation
is
"tainted"
for any subsequent civil examination.
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Examiner’s time should be charged to the
applicable activity code:
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Activity Code 815 Grand Jury — Non Narcotics
Related
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Activity Code 816 Grand Jury — Drug Enforcement
Task Force Case
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Activity Code 817 Grand Jury Narcotics Related —
Other
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During a grand jury investigation, examiners should
identify themselves as assistants to the U.S. Attorney and not an IRS employee.
IRS credentials may only be used for identification purposes.
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Grand jury materials should be kept in a separate
work area inaccessible to other IRS personnel not assisting the U.S. Attorney.
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The examiner’s workpapers will be part of
the Cl grand jury files. These files will not be available for the civil examination
without a Rule 6(e) court order. Workpapers, however, admitted or referenced
and specifically discussed in open court are available for civil settlement.
Workpapers referred to are usually the charts used for testimony.
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