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[edit]

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
  • 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[edit]

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 progem to encough account holders of small balances to come forward.[1]

Leadership[edit]

The current head of the Tax Division is Assistant Attorney General Kathryn Keneally,[1] who was confirmed by the U.S. Senate on March 29, 2012. She became the first Senate-confirmed head of the Tax Division to serve in more than three years. She succeeded the acting head, John A. DiCicco, who is also the Deputy Assistant Attorney General for the Civil Matters Branch of the Tax Division.

Organization[edit]

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[edit]

  1. ^ a b c d Davis, William R. and Sheppard, Lee A. (January 2014). "ABA MEETING: KENEALLY REPORTS SUCCESS WITH SWISS BANK PROGRAM". Tax Notes Today (2014 TNT 18-3). 

External links[edit]