US · guidance
Justice Manual § 6-4.242
Recommendation Following a Grand Jury Investigation
At the conclusion of a tax or joint tax and non-tax grand jury investigation, the United States Attorney’s Office should submit to the Tax Division a written analysis of the investigation, along with a recommendation regarding whether the Government should bring charges or decline prosecution. If the United States Attorney’s Office is recommending that the Government should bring non-tax charges as well, the analysis must explain how the non-tax charges relate to the tax charges. See JM 6-4.125.
Where possible, the United States Attorney’s Office must ensure that the Tax Division receives the material at least 60 days prior to the expiration of the statute of limitations.
History
[updated February 2018] [cited in JM 6-2.000; 6-4.122; 6-4.125]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
3658106501a65e9e902c2b2f33a3df3a6bbc02ea6b3740c944a5f2f041591c80
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