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38.3.1.7
(08-11-2004)
Fugitive and Absentee Taxpayers
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There are a number of problems in referring a case where the taxpayer is either outside the United States or a fugitive. DOJ
employs the following presumptions in determining whether such a case merits indictment:
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If the party is a United States citizen, DOJ will assume he/she has some ties with the United States that will induce him/her
to return.
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If the party is an alien, the presumption will be against his/her returning to the United States.
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When reviewing prosecution recommendations involving a fugitive taxpayer, the Criminal Tax attorney will look into all the
facts and circumstances, including the taxpayer’s business interests and family ties in the United States, and evidence supporting
and/or rebutting either of the presumptions should be discussed in the criminal evaluation memorandum.
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