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38.1.1.1
(10-03-2007)
Prereferral Assistance
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Criminal Tax attorneys will be available, upon request, at any stage of an investigation for discussions with Criminal Investigation
personnel for the purpose of rendering legal advice. Prereferral legal assistance is solely advisory in nature and its purpose
is to provide guidance regarding legal issues that surface during an investigation.
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Prereferral advice generally will be in the same manner as the request; e.g., if it is an oral request, the response can be
oral, if a written request, the response will be written. If an oral response is given, a follow-up memorandum to the file
will be prepared.
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If a written response is prepared, a copy of the written response will be forwarded to the Area Counsel for review, approval,
and signature before transmission to Criminal Investigation. If the Area Counsel has delegated signature authority, then Area
Counsel will post review the written response.
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Criminal Tax attorneys are encouraged to contact Criminal Tax Division Counsel for coordination with the office of Associate
Chief Counsel (International) in cases where investigations concern individuals or entities that are foreign persons, United
States citizens abroad, issues involving the international provisions of the Code or United States possessions, and in cases
where documents, witnesses or other information are located outside of the United States.
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Criminal Tax attorneys are encouraged to contact Criminal Tax Division Counsel for coordination with the office of Division
Counsel/Associate Chief Counsel (TEGE) in cases where investigations concern individuals or entities within the purview of
TEGE.
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