US · guidance
Justice Manual § 6-5.750
Appeals in Tax Matters—When the Solicitor General Declines to Appeal
Should the Solicitor General decide that the Government will not prosecute an appeal, the Tax Division will immediately advise the United States Attorney’s Office. If the adverse judgment or order requires the United States to make a payment to the opponent, the Tax Division will then transfer the case to its Post-Litigation Unit, which will process and make prompt payment of the judgment, when required. See JM 6-7.200. In consultation with the Chief of the appropriate Civil Trial Section, the United States Attorney’s Office should take all other appropriate action in the trial court in accordance with the Solicitor General's decision.
History
[added February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
3b2a1fcf73cfb85339568c04503e9ac53ccb6c29116c6b9cfa2b5eee6408c113
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