US · guidance
Justice Manual § 9-79.420
Disclosure Violations—Tax Reform Act of 1976 (26 U.S.C. § 7213)
United States Attorneys are required to consult with the Public Integrity Section of the Criminal Division before instituting grand jury proceedings, filing an information, or seeking an indictment of disclosure violations under 26 U.S.C. § 7213.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
359a669d0add61847b7838662f45d9254fb6c0d09175d77193c36901bda09cd9
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