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July 1994                                                 

UNITED STATES DEPARTMENT OF JUSTICE

TAX DIVISION

CRIMINAL TAX MANUAL - 1994 Ed.
__________________

TABLE OF CONTENTS

VOLUME 1

SECTION                    TITLE

TABLE OF CASES

1.00  ORGANIZATION AND AUTHORITY

2.00  CRIMINAL TAX PRACTICE AND PROCEDURES

         (UNITED STATES ATTORNEYS' MANUAL)

3.00  TAX DIVISION POLICY DIRECTIVES AND
MEMORANDA

4.00  TAX DIVISION POLICIES AND PROCEDURES

5.00  PLEAS AND SENTENCING: TAX DIVISION POLICY AND
GUIDELINES

6.00  VENUE

7.00  STATUTE OF LIMITATIONS

8.00  ATTEMPT TO EVADE OR DEFEAT TAX

9.00  WILLFUL FAILURE TO COLLECT OR PAY OVER TAX

10.00 FAILURE TO FILE, SUPPLY INFORMATION OR PAY
TAX

11.00 FRAUDULENT WITHHOLDING EXEMPTION CERTIFICATE
OR FAILURE TO SUPPLY INFORMATION 

12.00 FRAUD AND FALSE STATEMENT

13.00 AID OR ASSIST FALSE OR FRAUDULENT DOCUMENT

14.00 REMOVAL OR CONCEALMENT WITH INTENT TO
DEFRAUD

15.00 COMPROMISES AND CLOSING AGREEMENTS

16.00 FRAUDULENT RETURNS, STATEMENTS, OR OTHER
DOCUMENTS

17.00 26 U.S.C.  7212(a) "OMNIBUS CLAUSE"

18.00 OFFENSES WITH RESPECT TO COLLECTED TAXES

19.00 [RESERVED]

20.00 [RESERVED]
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VOLUME 2
____________

21.00 AIDING AND ABETTING

22.00 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS

23.00 CONSPIRACY TO COMMIT OFFENSE OR TO DEFRAUD
THE UNITED STATES

24.00 FALSE STATEMENTS

25.00 TAX MONEY LAUNDERING

26.00 - 29.00   [RESERVED]

30.00 SPECIFIC ITEMS

31.00 NET WORTH

32.00 EXPENDITURES

33.00 BANK DEPOSITS

34.00 - 39.00   [RESERVED]

40.00 TAX PROTESTORS

41.00 OBTAINING FOREIGN EVIDENCE AND OTHER
TYPES OF ASSISTANCE FOR CRIMINAL TAX CASES

42.00 - 59.00   [RESERVED]
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VOLUME 3
____________

60.00 TRIAL OF A CRIMINAL TAX CASE

     MODEL JURY INSTRUCTIONS

                INDICTMENT AND INFORMATION FORMS


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Title Page || Table of Contents || Table of Cases || Trial of a Criminal Tax Case || Model Jury Instructions || Indictment & Information Forms ||


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