Justice Manual § 6-1.120

Tax Division Responsibility. Attorneys in the Tax Division's Civil Trial Sections have primary responsibility for most civil tax litigation in the federal district and bankruptcy courts, as well as in state trial courts; attorneys in the Tax Division’s Appellate Section have primary responsibility for civil tax cases in federal and state appellate courts.

A United States Attorney's Office’s responsibilities in civil tax and tax-related bankruptcy cases will vary, depending on the nature of the case, local practice, and other circumstances.

For a map reflecting the geographical assignments of the Tax Division Civil Trial Sections, as well as contact information, including mailing addresses and telephone and fax numbers for the Civil Trial Sections, the Court of Federal Claims Section, Appellate Section, and Office of Review, see https://www.justice.gov/tax/civil-trial-sections-geographical-map.

Counsel of Record. Depending on local practice, and after consultation, an Assistant United States Attorney may be listed as counsel of record in a particular case, even when the Tax Division attorney has primary responsibility for the litigation. See 28 U.S.C. § 547.

Tax Division Referrals. On occasion, the Chief or Assistant Chief of a Civil Trial Section may request that the United States Attorney’s Office, rather than a Tax Division trial attorney, should represent the Government in a case that would otherwise be the primary responsibility of the Tax Division. When the Tax Division Chief or Assistant Chief requests that the United States Attorney’s Office handle a civil tax case, a Tax Division trial attorney may also be assigned to the case.

Direct Referrals by the IRS. The IRS refers some types of civil tax and tax-related bankruptcy cases directly to the United States Attorneys’ Offices. These include certain types of bankruptcy proceedings, actions under 28 U.S.C. § 2410 (other than interpleaders), and some summons litigation. If the United States Attorney’s Office has primary litigation responsibility for a civil tax case but is unable to staff the case, the United States Attorney should request assistance from the Chief of the appropriate Civil Trial Section of the Tax Division.