US · guidance
Justice Manual § 6-4.123
Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation
The United States Attorney’s Office may not, without Tax Division approval, expand grand jury investigations into matters arising under the internal revenue laws to include targets that the Tax Division did not previously authorize. The United States Attorney’s Office, together with the IRS, must submit a written request to obtain Tax Division approval. The request must establish the basis for the Tax Division to authorize expansion of the investigation. See JM 6-4.211(B).
History
[updated June 2020] [cited in JM 6-2.000; 6-4.212]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
cae06cf9fe2f7a3e7f70a85cca99d35ce4861addd01c9e5615c1a3f9bb1c7a6c
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