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July 1994
UNITED STATES DEPARTMENT OF JUSTICE TAX DIVISION CRIMINAL TAX MANUAL - 1994 Ed. __________________ TABLE OF CONTENTS
VOLUME 1
SECTION TITLE
1.00 ORGANIZATION AND AUTHORITY
2.00 CRIMINAL TAX PRACTICE AND PROCEDURES(UNITED STATES ATTORNEYS' MANUAL)
3.00 TAX DIVISION POLICY DIRECTIVES AND MEMORANDA
4.00 TAX DIVISION POLICIES AND PROCEDURES
5.00 PLEAS AND SENTENCING: TAX DIVISION POLICY AND GUIDELINES
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 AGREEMENTS
16.00 FRAUDULENT RETURNS, STATEMENTS, OR OTHER DOCUMENTS
17.00 26 U.S.C. § 7212(a) "OMNIBUS CLAUSE"
18.00 OFFENSES WITH RESPECT TO COLLECTED TAXES____________
VOLUME 2 ____________
22.00 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS
23.00 CONSPIRACY TO COMMIT OFFENSE OR TO DEFRAUD THE UNITED STATES
41.00 OBTAINING FOREIGN EVIDENCE AND OTHER TYPES OF ASSISTANCE FOR CRIMINAL TAX CASES____________
VOLUME 3 ____________
60.00 TRIAL OF A CRIMINAL TAX CASE
INDICTMENT AND INFORMATION FORMS
Title Page || Table of Contents || Table of Cases || Trial of a Criminal Tax Case || Model Jury Instructions || Indictment & Information Forms ||
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