US · guidance
Justice Manual § 6-5.500
Suits Involving Governmental Immunity from State and Local Taxes
The Tax Division represents the interests of the United States in contesting the improper imposition of state or local taxes on the federal government. Requests for assistance come directly from government agencies, government contractors, and members of the Armed Forces. Tax Division attorneys handle all tax immunity matters. The United States Attorney’s Office should promptly refer to the Chief of the Civil Trial Section, Eastern Region, all requests for advice on tax immunity matters or for representation in persuading taxing authorities not to impose a tax or to institute litigation..
History
[updated February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
2f6514f62986500ba7417eccf7024b6c5152703c5eadb4659e63710635b94636
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