US · guidance
Justice Manual § 6-6.100
Attorney General's Authority to Compromise Cases
The Attorney General has plenary power to compromise or settle any civil or criminal case that arises under the internal revenue laws and that the IRS refers to the Department of Justice for prosecution or defense. See 38 U.S. Op. Atty. Gen. 98 (1934). No compromise or settlement is final until approved in writing by the Attorney General or an authorized delegate.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
d1c725bd3a017bbe34a2338718da4ac048f617e9ab9df42c5ac431575f3012af
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