United States Department of Justice Tax Division

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The United States Department of Justice Tax Division is responsible for the prosecution of both civil and criminal cases arising under the Internal Revenue Code and other tax laws of the United States. The Division began operation in 1934, under United States Attorney General Homer Stille Cummings, who charged it with primary responsibility for supervising all federal litigation involving internal revenue (following an executive order from President Franklin Delano Roosevelt).

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 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 Securities and Exchange Commission to promote corporate integrity
- Pursuing criminal tax investigations and prosecutions of corporate executives
Handling criminal investigations and prosecutions of terrorist financing cases
Fighting abusive and fraudulent tax promotions
- Seeking civil injunctions against promoters of abusive tax schemes
- Handling criminal prosecutions of major tax fraud promoters
- Working with the Federal Trade Commission to combat internet fraud 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 summonses 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." ^[1]

The offshore voluntary disclosure program is for individual taxpayer to come forward and pay owed taxes on undisclosed income.^[1] However, National Taxpayer Advocate Nina E. Olson advocated changes to this program to encourage account holders of accounts with small balances to come forward.^[1]

Leadership

The current head of the Tax Division is Acting Assistant Attorney General Caroline D. Ciraolo, who was appointed Principal Deputy Assistant Attorney General and Deputy Assistant Attorney General of Policy & Planning of the Tax Division on January 12, 2015. By virtue of the February 25, 2015 nomination of Cono R. Namorato to be Assistant Attorney General, Principal Deputy Assistant Attorney General Ciraolo became the Acting Assistant Attorney General. She succeeds Assistant Attorney General Kathryn Keneally, who was confirmed by the U.S. Senate on March 29, 2012, and left the Tax Division on June 5, 2014.

Organization

The head of the Tax Division is an Assistant Attorney General, who is appointed by the President of the United States. 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

1 2 3 Davis, William R. & Sheppard, Lee A. (January 2014). "ABA MEETING: KENEALLY REPORTS SUCCESS WITH SWISS BANK PROGRAM". Tax Notes Today (2014 TNT 18-3).

External links

Agencies under the United States Department of Justice
Headquarters: Robert F. Kennedy Department of Justice Building Jeff Sessions, Attorney General Rod Rosenstein, Deputy Attorney General
Deputy Attorneys General	Justice Management Division Criminal Division National Security Division Bureau of Alcohol, Tobacco, Firearms and Explosives Drug Enforcement Administration Federal Bureau of Investigation Federal Bureau of Prisons National Institute of Corrections United States Marshals Service Executive Office for Immigration Review Office of Attorney Recruitment and Management Office of the Federal Detention Trustee Office of the Pardon Attorney Office of Privacy and Civil Liberties Office of Professional Responsibility Office on Sexual Violence and Crimes against Children Office of Tribal Justice Professional Responsibility Advisory Office United States Attorneys INTERPOL, U.S. National Central Bureau United States Parole Commission Office of Legal Counsel
Associate Attorneys General	Office of Justice Programs Office of Dispute Resolution Office on Violence Against Women Community Oriented Policing Services Office of Information Policy Foreign Claims Settlement Commission Antitrust Division Civil Division Civil Rights Division Environment and Natural Resources Division Tax Division United States Trustee Program Community Relations Service Office of Legal Policy
Assistant Attorneys General	Antitrust Division Civil Division Civil Rights Division Criminal Division National Security Division Environmental and Natural Resources Division Justice Management Division Tax Division Office of Legal Counsel Office of Legal Policy Office of Legislative Affairs Office of Justice Programs
Solicitor General

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