Justice Manual § 6-5.200

Either IRS counsel or the Tax Division will refer to the United States Attorney’s Office routine requests to enforce most administrative summonses and to defend routine petitions to quash brought under 26 U.S.C. § 7609. The latter may also include a request to enforce the summons(es) pursuant to 26 U.S.C. § 7609(b)(2)(A). In summons actions that the IRS directly refers to the United States Attorney’s Office, the United States Attorney’s Office need not obtain Tax Division authorization prior to instituting court proceedings or seeking the enforcement of a summons in response to a petition. The United States Attorney’s Office must obtain prior Tax Division authorization, however, if a summons involves sensitive or novel issues, as described below (JM 6-5.210), or if the United States Attorney’s Office seeks to use the attachment authority of 26 U.S.C. § 7604(b). See JM 6-5.240.

The Appellate Section of the Tax Division will handle all appeals, whether the United States or the other party initiates it. JM 6-5.250. The United States Attorney’s Office should notify the Chief of the appropriate Civil Trial Section if a court renders an adverse decision or another party files a notice of appeal.