Department of Justice > USAM > Title 6 > Tax Resource Manual

  1. Origin of IRS Administrative Investigations
  2. IRS Joint Administrative Investigations
  3. RS Review of Administrative Investigations
  4. RS Referral of Reports and Exhibits from Administrative Investigations
  5. Effect of IRS Referral on Administrative Investigations
  6. Effect of Declination on Administrative Investigations
  7. eneral Enforcement Plea Program
  8. IRS Access to Grand Jury Material
  9. Tax Division's Criminal Enforcement Organizational Chart
  10. Tax Division Directive No. 52 (January 2, 1986) -- The Authority to Execute Title 26 or Tax-related Title 18 Search Warrants
  11. Attachment to Tax Division Directive No. 52
  12. Brief Memorandum of Law Concerning Search Warrants
  13. Tax Division Directive No. 86-58 (May 14, 1986) -- Tax Conferences
  14. Tax Division Directive No. 86-59 (October 1, 1986) -- Authority to Approve Grand Jury Expansion Requests to Include Federal Criminal Tax Violations
  15. Tax Division Directive No. 87-61 (February 27,1987) -- Delegation of Authority for Tax Prosecutions Involving Returns Under 26 U.S.C. § 6050I
  16. Tax Division Directive No. 96 (December 31, 1991)-- Delegation of Authority to Authorize Grand Jury Investigations of False and Fictitious Claims for Tax Refunds
  17. Interpretation of Tax Division Directive No. 96
  18. Tax Division Directive No. 99 (March 30, 1993) -- Charging of Tax Crimes as Mail, Wire or Bank Fraud or as RICO or Money Laundering Predicates
  19. Tax Division Case Status Report Form
  20. Memorandum -- Civil Settlements in Plea Agreements
  21. Tax Division's Civil Litigation Organizational Chart
  22. Order for Entry to Effect Levy
  23. Application of Internal Revenue Service to Enter Premises to Effect Levy
  24. Declaration in Support of Application of Internal Revenue Service to Enter Premises to Effect Levy
  25. Order for Entry to Effect Levy
  26. Commencement of Summons Enforcement Proceeding
  27. Petition to Enforce Internal Revenue Service Summons
  28. Declaration in Support of Petition to Enforce Internal Revenue Service Summons
  29. Order to Show Cause -- Enforcement of Internal Revenue Summons
  30. Reply to Objection to Summons
  31. Actions or Petitions to Quash or Enjoin IRS Summonses
  32. 28 U.S.C. § 2410 Actions for Interpleader and Quiet Title Filed by Tax Protesters
  33. Refund Litigation Coordinators At IRS Service Centers
  34. Refund Suit Information Checklist
  35. Tax Division Directive No. 105 (June 8, 1995) -- Delegation of Authority for Settlement and Compromise
  36. Tax Division Directive No. 83 (May 15, 1990) -- Authority to Release the Right of Redemption
  37. Form DJ TD-433 -- Statement of Financial Condition and Other Information -- Part 1 (of 2)
  38. Form DJ TD-433 -- Statement of Financial Condition and Other Information -- Part 2 (of 2)
  39. OBD 2110.19 -- Lock Box Procedures for Direct Deposit of Cash Collections
  40. List of Appendices to OBD 2110.19
  41. Appendix 1 -- Instructions for Completing Form OBD-230
  42. Appendix 2 -- Collection Office Codes and Locations
  43. Appendix 3 -- Referring Agencies
  44. Appendix 3 -- Civil Cause of Action Codes
  45. Collateral Agreement -- Future Income -- Individual
  46. Statement of Annual Income -- Individual
  47. Collateral Agreement -- Future Income -- Corporate
  48. Statement of Annual Income -- Corporate
  49. Stipulation for Dismissal
  50. Stipulation for Dismissal of Government Claim (Counterclaim or Third-party Complaint)
  51. Form OBD 225 -- Application for Release of Right of Redemption in Respect of Federal Tax Liens
  52. Instructions Regarding Applications for Releases of Rights of Redemption
  53. Form 3347 -- Investigation Report of Judgment Debtor
  54. Primer on IRS Summons Enforcement

October 1997 Tax Resource Manual