US · guidance
Justice Manual § 6-4.011
Criminal Tax Manual and Other Tax Division Publications
The Tax Division's Criminal Tax Manual (2012) contains comprehensive discussions of statutes, methods of proof, various specialized areas, and policies and procedures pertaining to criminal tax prosecutions. The Manual also contains indictment and information forms and jury instructions. All prosecutors involved in federal criminal tax cases should consult the Manual for guidance on handling criminal tax cases. The Criminal Tax Manual may be accessed from the Tax Division's FOIA Library web page. The Tax Division also compiles other resources useful in criminal tax prosecutions. Should those resources 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
48ed50fe64cd21c15fa6161620b019e8ef788aa1f8f8d6b8a719403c18597008
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.