IRS Statutory Use Immunity

38.1.2.1  (10-03-2007)
Statutory Use Immunity

  1. Title II of the Organized Criminal Control Act of 1970 enacted a broad witness immunity statute applicable to judicial, agency, and Congressional proceedings and repealed all conflicting immunity statutes. The constitutionality of these witness immunity provisions was upheld by the Supreme Court, which found that the use immunity granted was coextensive with the Fifth Amendment privilege against self-incrimination. The statute only requires the confirmation of use immunity. It does not require transactional immunity.

  2. Use immunity, as defined in 18 U.S.C. § 6002, provides immunity from the use of the compelled testimony and evidence derived directly or indirectly therefrom.

  3. Testimony or other information compelled under this order, and information directly or indirectly derived therefrom, may not be used against the witness in any criminal proceeding, except a prosecution for perjury, giving a false statement, or otherwise failing to comply with the order.

  4. Under transactional immunity, a witness is immunized from prosecution for the crime about which he/she is testifying.

  5. Immunity may be provided by a court, by an agency, or by Congress.

    1. Judicial Immunity. When an individual is called to testify or provide other information at any proceeding before or ancillary to a court (including the United States Tax Court) or a grand jury, the district court, upon the request of the US Attorney, may immunize the individual and require him/her to testify or provide other information. See 18 U.S.C. § 6003.

    2. Administrative Immunity. When an individual is called to testify or provide other information at an agency proceeding, the agency may, with the approval of the Attorney General, issue an order compelling the individual to testify or provide other information. See 18 U.S.C. § 6004.

    3. Congressional Immunity. An individual called to testify or provide other information before either House of Congress can also be immunized. See 18 U.S.C. § 6005.


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