US · guidance
Justice Manual § 6-1.140
Tax Division Manuals and Other Substantive Tax Information
The Tax Division has prepared several manuals that Assistant United States Attorneys may find useful. These manuals are available on the Division’s FOIA Library web page: https://www.justice.gov/tax/foia-library.
Criminal Tax Manual (2012)—a comprehensive procedural and substantive guide to the handling of criminal tax cases, with jury instructions and other forms.
Judgment Collection Manual (2004)—a procedural guide to collecting civil tax judgments.
Settlement Reference Manual (2009)—guidance and instructions for analyzing and processing settlements in civil tax matters, including tax-related bankruptcy cases.
Summons Enforcement Manual (2006)—guiding legal principles, procedures, and sample forms for use in summons enforcement actions and in defending actions to quash IRS summonses.
Should the above-listed manuals or information conflict with this Title of the JM, this Title controls.
History
[updated June 2020]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
0cfb431740f140db8f25dd29b52ab90fd0aa9316e61d48b1f085ed41e5ec92e7
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