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38.3.1.2
(10-03-2007)
Assignments Requiring Associate Chief Counsel (Criminal Tax) Approval and/or Concurrence
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The following assignments require Associate Chief Counsel (CT) approval and/or concurrence:
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Criminal reference letters where the recommended violation is 18 U.S.C. §§ 1621, 1622, or 1623, involving perjury, subornation
of perjury, or a false declaration occurring during the Tax Court proceedings require the signature of the Associate Chief
Counsel (CT)
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Cases previously referred for prosecution and declined by the Tax Division or US Attorney should be submitted to the Associate
Chief Counsel (CT) for consideration and evaluation of Criminal Investigation’s decision to resubmit the case to DOJ
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Grand Jury Investigation Requests or Expansions involving politically sensitive individuals as defined in CCDM 38.2.2.2.3
( http://publish.no.irs.gov/getpdf.cgi?catnum=39138)
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Administrative Cases involving politically sensitive individuals as defined in CCDM 38.2.1.3.3 ( http://publish.no.irs.gov/getpdf.cgi?catnum=39136)
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Search Warrants directed at the premises owned, controlled or under the dominion of a subject or target of an investigation
described in CCDM 38.1.1.3.1(5) ( http://publish.no.irs.gov/getpdf.cgi?catnum=39133)
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The authority to authorize forfeiture proceedings with respect to nonwagering IRC § 7302 forfeitures that do not solely relate
to violations regarding the filing of Forms 8300 concerning the receipt of more than $10,000.00 cash by a trade or business
pursuant to IRC § 6050I
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Final recommendations regarding petitions for remission or mitigation of forfeitures
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