US · guidance
Justice Manual § 6-7.300
Compromise Authority of United States Attorneys
The Tax Division authorizes the United States Attorney to compromise only those judgments that the Tax Division has formally referred to the United States Attorney’s Office for collection. Before compromising a judgment, the United States Attorney must obtain the written concurrence of the IRS.
For details of the extent of the United States Attorney’s settlement authority, see 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 United States Attorney must refer to the Tax Division for resolution offers to compromise judgments where: 1) the United States Attorney and the IRS have a difference of opinion; or 2) the judgment exceeds the redelegated amount.
History
[updated April 2018] [cited in JM 6-2.000; 6-6.130; 6-6.420]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
9d83b9639b612e7b100bd8de66512edf59ce853bcb8f2fad6fd840e974345daf
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.