Justice Manual § 6-5.400

When served with a summons and complaint in a suit involving the internal revenue laws or otherwise connected with tax administration, the United States Attorney should forward a copy of the summons and complaint to the Chief of the appropriate Civil Trial Section and to the local IRS counsel, except as provided in JM 6-5.330 (relating to § 2410 cases). If the court sets an expedited hearing or otherwise requires the Government to respond in fewer than 60 days from the date of service on the United States Attorney, the United States Attorney’s Office should contact the Chief of the appropriate Civil Trial Section immediately and arrange to provide the relevant papers as quickly as possible.

If a person brings a suit involving the internal revenue laws or otherwise connected with tax administration in a state court and names the United States or a federal officer or employee or federal governmental entity as a party, an early determination of United States Attorney or Tax Division responsibility for handling the case should be made so that a timely removal can be filed. Additionally, the Government generally must file a responsive pleading within seven days of removal unless a motion is made to extend the time to the original 60 days from the date of service on the United States Attorney. Fed. R. Civ. P. 81(c). In any suit purporting to involve the internal revenue laws but in which the person has not named either the United States or a federal officer or employee or federal governmental entity as a party (such as a person's suit against an employer), the United States Attorney should not become involved in any manner.