US · guidance
Justice Manual § 6-6.430
Offers Submitted to the Tax Division
At times, a taxpayer will submit a compromise proposal directly to the Tax Division in a case handled by the United States Attorney. In that situation, the Tax Division will request the United States Attorney’s recommendation on the offer.
During compromise negotiations and the pendency of the offer, the Tax Division relies on the trial attorney to secure any additional time needed to accomplish the next step in the court proceedings. This protects the Government's interest and permits the Tax Division to take final action on the offer.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
15cc2f932c936b5f9045da7775cc94d2d33b599b12fd143a8db786dd8d6877d4
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