US · guidance
Justice Manual § 6-4.120
Grand Jury Investigations—Generally
Although a federal grand jury is empowered to investigate both tax and non-tax violations of federal criminal laws, the Tax Division must first approve and authorize the United States Attorney's Office’s use of a grand jury to investigate criminal tax violations (see 28 C.F.R. § 0.70). The Tax Division has delegated to the United States Attorneys’ Offices, however, the authority to approve grand jury investigations of certain false and fictitious claims for tax refunds in violation of 18 U.S.C. § 286 and 18 U.S.C. § 287 (other than those investigations involving a professional tax return preparer).
History
[updated June 2020] [cited in JM 6-2.000]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
9275b1184266777926f9c58934114e45b4f1d8d56df958b336e3f458069af7db
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