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38.2.1.3
(08-11-2004)
Processing Administrative Cases
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The following requirements apply to insure the timely processing of
criminal tax cases.
38.2.1.3.1
(08-11-2004)
Nonstatute Cases
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Final action on the prosecution or prosecution-related question shall
be taken within 60 days following receipt of the special agent’s report
in cases that have no imminent statute of limitations expiration dates. Matters
such as the offering of a conference and requesting a supplemental investigation
essential to the case should be promptly considered upon receipt of the special
agent’s report.
38.2.1.3.2
(08-11-2004)
Statute Cases
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When possible, the Criminal Tax attorney will complete his/her review
and submit his/her evaluation of the prosecution and prosecution-related recommendation
to the SAC not later than 300 days prior to the expiration of the earliest
statute of limitations. For cases where direct referral to the US Attorney
is authorized, Counsel will complete the review and submit the evaluation
of the prosecution and prosecution-related recommendations to the SAC not
later than 155 days prior to expiration of the earliest statute of limitations.
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Cases with an imminent statute of limitations will first be reviewed
from the standpoint of whether the loss of the violation(s) subject to the
imminent statute of limitations would materially affect the case. A case may
be materially affected by the expiration of the statute of limitations when
it pertains to the major and/or critical tax year; e.g., a year with the highest
criminal deficiency, a year essential to an indirect method of proof and/or
a year impacting upon the standards of prosecutions.
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Cases where inclusion of the violation(s) subject to the imminent statute
of limitations is essential, must be expeditiously referred to the Tax Division
or to the US Attorney. If the 210-day (or 65-day) period has expired, the
criminal evaluation memorandum must discuss the circumstances warranting inclusion
of the violation/year.
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In the event inclusion of the violation(s) subject to the imminent statute
of limitations is not essential to the case, the Criminal Tax attorney should
recommend the year be eliminated and the exclusion should be discussed in
the criminal evaluation memorandum.
38.2.1.3.3
(08-07-2008)
Cases Requiring Special Processing
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Cases involving the following sensitive individuals and/or issues should
be forwarded to the Associate Chief Counsel (Criminal Tax) for review, evaluation,
and preparation of the criminal evaluation memorandum:
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Currently serving elected federal officials, (i.e., Members of Congress)
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Current Article III judges, (i.e., United States District Court judges)
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Current high-level Executive Branch officials, (i.e., Cabinet level officials)
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Currently serving elected statewide officials, (i.e., Governor, Attorney
General)
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Current members of the highest court of a state
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Currently serving mayors of municipalities having a population in excess
of 250,000
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Cases involving perjury, subornation of perjury, or a false declaration
occurring during a United States Tax Court proceeding under 18 USC §§
1621, 1622, and 1623
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Tax shelter cases wherein one or more of the recommended charges is a
conspiracy charge, i.e. 18 USC § 371, based on
transactions between the recommended defendants and an IRS agent or controlled
informant acting in an undercover capacity
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Where the proposed target is an IRC § 501(c) or (d) organization
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Publicly traded companies (defined as companies that have issued securities
through an initial public offering and whose shares are traded on the open
market)
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Companies with annual gross revenues exceeding $10,000,000,000.00
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IRC § 7215 Cases. The deterrent effect of
an IRC § 7215 prosecution is based upon the potential criminal liability
of an individual. In cases where both a corporation and an individual can
be liable under IRC § 7215, the Criminal Tax attorney should recommend
prosecution against the individual only. Expeditious processing of criminal
withholding tax cases is essential to the effectiveness of the trust fund
program.
Note:
Cases involving IRC § 7215 are directly referred by Criminal
Investigation to the US Attorney.
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Whenever the subject of a criminal investigation involved an individual
or entity within the purview of TEGE, the SAC should be informed that matter
needs coordination with the Division Counsel/Associate Chief Counsel (TEGE).
Once the SAC approves, the Criminal Tax attorney should handle the coordination
with TEGE.
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