The

United States Department of Justice The United States Department of Justice (DOJ), also known as the Justice Department, is a United States federal executive departments, federal executive department of the U.S. government that oversees the domestic enforcement of Law of the Unite ...

Tax Division is responsible for the prosecution of both civil and

criminal In ordinary language, a crime is an unlawful act punishable by a State (polity), state or other authority. The term ''crime'' does not, in modern criminal law, have any simple and universally accepted definition,Farmer, Lindsay: "Crime, definiti ...

cases arising under the

Internal Revenue Code The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. The IRC is organized topically into subtitles and sections, co ...

and other tax laws of the United States. The Division began operation in 1934, under

United States attorney general The United States attorney general is the head of the United States Department of Justice and serves as the chief law enforcement officer of the Federal government of the United States, federal government. The attorney general acts as the princi ...

Homer Stille Cummings, who charged it with primary responsibility for supervising all federal litigation involving internal revenue (following an

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from

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Franklin Delano Roosevelt Franklin Delano Roosevelt (January 30, 1882April 12, 1945), also known as FDR, was the 32nd president of the United States, serving from 1933 until his death in 1945. He is the longest-serving U.S. president, and the only one to have served ...

Responsibilities

The Tax Division works closely with public schools and corporations of the state and the Criminal Investigation Division and other units of the

Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...

to develop and coordinate federal tax policy. Among the Division's duties are: *Participating in the President's Corporate Fraud Task Force **Working with the

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to promote corporate integrity **Pursuing criminal tax investigations and prosecutions of corporate executives *Handling criminal investigations and prosecutions of

terrorist Terrorism, in its broadest sense, is the use of violence against non-combatants to achieve political or ideological aims. The term is used in this regard primarily to refer to intentional violence during peacetime or in the context of war aga ...

financing cases *Fighting abusive and fraudulent tax promotions **Seeking civil injunctions against promoters of abusive tax schemes **Handling criminal prosecutions of major

tax fraud Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trust (property), trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax au ...

promoters **Working with the

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to combat

internet fraud Internet fraud is a type of cybercrime fraud or deception which makes use of the Internet and could involve hiding of information or providing incorrect information for the purpose of tricking victims out of money, property, and inheritance. Intern ...

schemes **Using both civil and criminal tools to put tax fraud promoters out of business *Enforcing IRS summonses for records of corporate tax shelters *Attacking the use of foreign bank accounts to evade taxes **Enforcing IRS

summons A summons (also known in England and Wales as a claim form or plaint note, and in the Australian state of New South Wales as a court attendance notice (CAN)) is a legal document issued by a court (a ''judicial summons'') or by an administrative ag ...

es for records of offshore credit card transactions **Initiating criminal investigations of suspects in offshore tax evasion cases *Combating schemes that cheat the IRS through abuse of the bankruptcy system *Enhancing policy coordination between the Tax Division and the IRS

Current programs

In August 2013, the Justice Department announced their Swiss bank program, which "provides Swiss banks an opportunity to come forward, cooperate, disclose their illegal conduct, and be eligible for non-prosecution agreements -- or in egregious cases, deferred prosecution agreements." The offshore voluntary disclosure program is for individual taxpayers to come forward and pay owed taxes on undisclosed income. However, National Taxpayer Advocate Nina E. Olson advocated changes to this program to encourage account holders of accounts with small balances to come forward.

Leadership

The current Acting Assistant Attorney General is David A. Hubbert, the division's incumbent Deputy Assistant Attorney General (DAAG) for Civil Trial Matters. On February 4, 2020, President

Donald Trump Donald John Trump (born June 14, 1946) is an American politician, media personality, and businessman who is the 47th president of the United States. A member of the Republican Party (United States), Republican Party, he served as the 45 ...

nominated Richard E. Zuckerman as Assistant Attorney General to head the Tax Division, a post that requires Senate confirmation. Zuckerman left the post on January 20, 2021. He was previously appointed Principal Deputy Assistant Attorney General and Deputy Assistant Attorney General for Criminal Matters of the Tax Division on December 18, 2017. He succeeded Caroline D. Ciraolo, former Acting Assistant Attorney General, who left the Tax Division in January 2017.

Organization

The head of the Tax Division is an Assistant Attorney General, who is appointed by the

President of the United States The president of the United States (POTUS) is the head of state and head of government of the United States. The president directs the Federal government of the United States#Executive branch, executive branch of the Federal government of t ...

. The Assistant Attorney General is assisted by four Deputy Assistant Attorneys General, who are each career attorneys, who each oversee a different branch of the Tax Division's sections. *Assistant Attorney General for Tax Division **Deputy Assistant Attorney General for Policy and Planning ***Office of Legislation, Policy and Management ***Office of Training and Career Development ***Office of Management and Administration **Deputy Assistant Attorney General for Criminal Matters ***Northern Criminal Enforcement Section ***Southern Criminal Enforcement Section ***Western Criminal Enforcement Section ***Criminal Appeals and Tax Enforcement Policy Section **Deputy Assistant Attorney General for Review and Appellate ***Civil Appellate Section ***Office of Review **Deputy Assistant Attorney General for Civil Matters ***Central Civil Trial Section ***Eastern Civil Trial Section ***Northern Civil Trial Section ***Southern Civil Trial Section ***Southwestern Civil Trial Section ***Western Civil Trial Section ***Court of Federal Claims Section

References

External links

*
USDOJ Tax Division Alumni Blog
{{authority control Tax Division Taxation in the United States