US · guidance
Justice Manual § 6-6.450
Settlement Negotiations
A United States Attorney who participates in settlement negotiations, either alone or in conjunction with the Tax Division trial attorney, should impress upon both the taxpayer’s counsel and the court two points about settlements in tax cases. First, the United States Attorney and the Tax Division trial attorney only have authority to make a recommendation regarding the offer; neither has authority to accept it. Second, except as set forth in Tax Division Directive No. 139, located in 28 C.F.R. Pt. O, Subpt. Y, App., “Redelegation of Authority to Compromise and Close Civil Claims,” the Attorney General or certain officials of the Department in Washington, D.C., to whom the Attorney General has specifically delegated settlement authority, must take final action on a settlement offer in tax cases.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
6467e76e1eafd2cdbe41422ecb4f5e91ce199305bd2543886c453dd6ed222df6
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