Saturday, October 18, 2014

USDOJ Criminal Tax Manual, Complete in one volume

This manual guides DOJ attorneys in prosecuting Us-The-People for tax crimes.  I assembled it from the chapters in the table of contents below. 

2012 DOJ CRIMINAL TAX MANUAL

http://www.justice.gov/tax/readingroom/2008ctm/CTM%20TOC.pdf

This Manual provides only internal Department of Justice guidance. It is not intended to, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. Nor are any limitations hereby placed on otherwise lawful litigative prerogatives of the Department of Justice.

 

 

1.00         Organization and Authority

2.00         Criminal Tax Practice and Procedures

3.00         Policy Directives and Memoranda

4.00         Policies and Procedures

5.00         Plea Agreements and Detention  Policies

6.00         Venue

7.00         Statute of Limitations

8.00         Attempts to Evade or Defeat Tax  (26 U.S.C. § 7201)

9.00         Willful Failure to Collect or Pay  Over Tax (26 U.S.C. § 7202)

10.00       Failure to File, Supply  Information, or Pay Tax (26  U.S.C. § 7203)

11.00       Fraudulent Withholding  Exemption Certificate (26 U.S.C. § 7205(a))

12.00       Fraud and False Statement (26 U.S.C. § 7206(1))

13.00       Aid or Assist False or Fraudulent  Document (26 U.S.C. § 7206(2))

14.00       Removal or Concealment With  Intent to Defraud (26 U.S.C. §  7206(4))

15.00       Compromises and Closing  Agreements (26 U.S.C. § 7206(5))

16.00       Fraudulent Returns, Statements, or  Other Documents (26 U.S.C. §  7207)

17.00       26 U.S.C. § 7212(a) "Omnibus  Clause"

18.00       Offenses With Respect to  Collected Taxes (26 U.S.C. §  7215)

19-20       Reserved

21.00       Aiding and Abetting (18 U.S.C. §  2)

22.00       False, Fictitious, or Fraudulent  Claims (18 U.S.C. §§ 286, 287)

23.00       Conspiracy to Commit Offense or  to Defraud the U.S. (18 U.S.C. §  371)

24.00       False Statements (18 U.S.C. §  1001)

25.00       Tax Money Laundering (18 U.S.C.§ 1956(a)(1)(A)(ii))

26-29       Reserved

30.00       Specific Items

31.00       Net Worth

32.00       Expenditures

33.00       Bank Deposits

34-39       Reserved

40.00       Tax Defiers (Also Known as Tax  Protestors)

41.00       Obtaining Foreign Evidence

42.00       Restrictions on Obtaining and Using "Tax Returns," "Taxpayer Return Information," and "Return Information"

43.00       Sentencing

44.00       Restitution Indictment and Information Forms

Jury Instructions:

              Title 18 Offenses

              Title 26 Offenses

                Methods of Proof/Miscellaneous





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Bob Hurt            Blog 1 2   f  t  
2460 Persian Drive #70
Clearwater, FL 33763
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