US · guidance
Justice Manual § 6-4.270
Criminal Division Responsibility
The Criminal Division of the Department of Justice is responsible for prosecuting persons who have committed the following tax-related offenses:
liquor tax
narcotics
stamp tax
firearms
wagering
coin-operated gambling and amusement machines
malfeasance offenses that IRS personnel have committed
forcible rescue of seized property
corrupt or forcible interference with an officer or employee acting under the internal revenue laws (but not omnibus clause)
counterfeiting, mutilation, removal, or misuse of stamps
See 28 C.F.R. §§ 0.55, 0.70.
History
[updated February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
6916cb6fe0eb10d26e5bfc0722d3e4b1e27ade673ef9972e650a273447620b90
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