The Department of Justice, Tax Division, Criminal Tax Manual (1994 Edition) is a publication used internally by the IRS' Criminal Investigative Division in prosecuting citizens for tax crimes.  It has a large section on Tax Protesters (see Section 40) that is very helpful and lists the various types of tax protester arguments and approaches, legal and court case references, impacts on the IRS, and the actions officially recommended to take against each type of tax protester group. Note that it does NOT label the 26 U.S.C. Sec. 861/source issues or the legality of those issues, because the IRS knows they don't have a leg to stand on with that issue.  This book is an invaluable learning tool for the budding tax freedom fighter.  You can download the document by RIGHT clicking below, selecting "Save Target As", and copying to your local hard drive:

• Click here if you are having trouble downloading or viewing or using the above document

NOTE:  You will need to download and install the Adobe Acrobat Reader version 4.0 or higher from the Adobe website at http://www.adobe.com in order to view the document.   We recommend that you also click on the "Bookmarks" button in the left portion of your screen in order to simplify navigating around in this large (1290+ pages) document.

You can also buy a printed version of this book from the Government Printing Office by clicking here.

The manual is also available for viewing in HTML form on our website.

The manual is also online at the Department of Justice.

Below is an outline of the content of this extremely valuable piece of IRS intelligence, listed by section.  You can download individual sections or the whole document:

Section #	Title	Word Version	FAST East Coast Mirror Server #1	SLOW Local server
	EVERYTHING--In Adobe Acrobat format
	EVERYTHING--In Zipped format		Click Here	Click Here
	Forward
	Table of Contents
1.00	Organization and Authority
2.00	Criminal Tax Practice and Procedure
3.00	Tax Division Policy Directives and Memoranda
4.00	Tax Division Policies and Procedures
5.00	Pleas and Sentencing: Tax Division Policy Guidelines
6.00	Venue
7.00	Statute of Limitations
8.00	Attempt to Evade or Defeat Tax
9.00	Willful Failure to Collect or Pay Over Tax
10.00	Failure to File, Supply Information or Pay Tax
11.00	Fraudulent Withholding Exemption Certificate or Failure to Supply Information
12.00	Fraud and False Statement
13.00	Aid or Assist False or Fraudulent Document
14.00	Removal or Concealment With Intent to Defraud
15.00	Compromises and Closing Statements
16.00	Fraudulent Returns, Statements, or Other Documents
17.00	26 U.S.C. 7212(a)
18.00	Offenses with Respect to Collected Taxes
21.00	Aiding and Abetting
22.00	False, Fictitious, or Fraudulent Claims
23.00	Conspiracy to Commit Offense or to Defraud the United States
24.00	False Statements
25.00	Tax Money Laundering
30.00	Specific Items
31.00	Net Worth
32.00	Expenditures
33.00	Bank Deposits
40.00	Tax Protesters
41.00	Obtaining Foreign Evidence and Other Types of Assistance for Criminal Tax Cases
60.00	Trial of Criminal Tax Case
	-- Part 1
	-- Part 2
	-- Part 3
	Model Jury Instructions
	-- Part 1
	-- Part 2
	-- Part 3
	-- Part 4
	-- Part 5
	Indictment and Information Forms
	-- Part 1
	-- Part 2

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