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Department of Justice > USAM

title 1 Organization and Functions (resource manual)


title 2 Appeals (resource manual)
title 3 EOUSA (resource manual)
title 4 Civil (resource manual)
title 5 ENRD (resource manual)
United States title 6 Tax (resource manual)
Attorneys' title 7 Antitrust (resource manual)
title 8 Civil Rights (resource manual)
Manual title 9 Criminal (resource manual)
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http://www.usdoj.gov/usao/eousa/foia_reading_room/usam/index.html 12/26/2002
USAM 6-4.000 CRIMINAL TAX CASE PROCEDURES Page 1 of 1

6-4.270 Criminal Division Responsibility

The Criminal Division has limited responsibility for the prosecution of offenses investigated by the IRS.
Those offenses are: excise violations involving liquor tax, narcotics, stamp tax, firearms, wagering, and coin-
operated gambling and amusement machines; malfeasance offenses committed by IRS personnel; forcible
rescue of seized property; corrupt or forcible interference with an officer or employee acting under the internal
revenue laws (but not omnibus clause); and unauthorized mutilation, removal or misuse of stamps. See 28
C.F.R. Sec. 0.70.

http://www.usdoj.gov/usao/eousa/foia_reading_room/usam/title6/4mtax.htm 12/26/2002