United States Department of Justice Tax Division
Encyclopedia
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).
and other units of the Internal Revenue Service
to develop and coordinate federal tax policy. Among the Division's duties are:
John A. DiCicco, who is also the Deputy Assistant Attorney General for the Civil Matters Branch of the Tax Division.
. 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.
United States Department of Justice
The United States Department of Justice , is the United States federal executive department responsible for the enforcement of the law and administration of justice, equivalent to the justice or interior ministries of other countries.The Department is led by the Attorney General, who is nominated...
Tax Division is responsible for the prosecution of both civil
Civil law (common law)
Civil law, as opposed to criminal law, is the branch of law dealing with disputes between individuals or organizations, in which compensation may be awarded to the victim...
and criminal
Criminal law
Criminal law, is the body of law that relates to crime. It might be defined as the body of rules that defines conduct that is not allowed because it is held to threaten, harm or endanger the safety and welfare of people, and that sets out the punishment to be imposed on people who do not obey...
cases arising under the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
and other tax laws of the United States
Taxation in the United States
The United States is a federal republic with autonomous state and local governments. Taxes are imposed in the United States at each of these levels. These include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees.Taxes are imposed on net income of...
. The Division began operation in 1934, under United States Attorney General
United States Attorney General
The United States Attorney General is the head of the United States Department of Justice concerned with legal affairs and is the chief law enforcement officer of the United States government. The attorney general is considered to be the chief lawyer of the U.S. government...
Homer Stille Cummings
Homer Stille Cummings
Homer Stille Cummings was a U.S. political figure who was United States Attorney General from 1933 to 1939. He also was elected mayor of Stamford, Connecticut, three times before, founding the legal firm of Cummings & Lockwood in 1909...
, who charged it with primary responsibility for supervising all federal litigation involving internal revenue (following an executive order from President
President of the United States
The President of the United States of America is the head of state and head of government of the United States. The president leads the executive branch of the federal government and is the commander-in-chief of the United States Armed Forces....
Franklin Delano Roosevelt).
Responsibilities
The Tax Division works closely with public schools and corporations of the state and the Criminal Investigation DivisionIRS Criminal Investigation Division
Internal Revenue Service, Criminal Investigation investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and compliance with the law...
and other units of the Internal Revenue Service
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
to develop and coordinate federal tax policy. Among the Division's duties are:
- Participating in the President'sGeorge W. BushGeorge Walker Bush is an American politician who served as the 43rd President of the United States, from 2001 to 2009. Before that, he was the 46th Governor of Texas, having served from 1995 to 2000....
Corporate Fraud Task ForceCorporate Fraud Task ForceThe Corporate Fraud Task Force was a United States Federal Government-wide task force formed by President George W. Bush in the wake of corporate accounting scandals that shook investor confidence...
- Working with the Securities and Exchange CommissionUnited States Securities and Exchange CommissionThe U.S. Securities and Exchange Commission is a federal agency which holds primary responsibility for enforcing the federal securities laws and regulating the securities industry, the nation's stock and options exchanges, and other electronic securities markets in the United States...
to promote corporate integrity - Pursuing criminal tax investigations and prosecutions of corporate executives
- Working with the Securities and Exchange Commission
- Handling criminal investigations and prosecutions of terroristTerrorismTerrorism is the systematic use of terror, especially as a means of coercion. In the international community, however, terrorism has no universally agreed, legally binding, criminal law definition...
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 CommissionFederal Trade CommissionThe Federal Trade Commission is an independent agency of the United States government, established in 1914 by the Federal Trade Commission Act...
to combat internet fraudInternet fraudInternet fraud refers to the use of Internet services to present fraudulent solicitations to prospective victims, to conduct fraudulent transactions, or to transmit the proceeds of fraud to financial institutions or to others connected with the scheme....
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 accountsOffshore bankAn offshore bank is a bank located outside the country of residence of the depositor, typically in a low tax jurisdiction that provides financial and legal advantages. These advantages typically include:...
to evade taxes- Enforcing IRS summonsSummonsLegally, a summons is a legal document issued by a court or by an administrative agency of government for various purposes.-Judicial summons:...
es for records of offshore credit cardCredit cardA credit card is a small plastic card issued to users as a system of payment. It allows its holder to buy goods and services based on the holder's promise to pay for these goods and services...
transactions - Initiating criminal investigations of suspects in offshore tax evasion cases
- Enforcing IRS summons
- Combating schemes that cheat the IRS through abuse of the bankruptcy systemBankruptcy in the United StatesBankruptcy in the United States is governed under the United States Constitution which authorizes Congress to enact "uniform Laws on the subject of Bankruptcies throughout the United States." Congress has exercised this authority several times since 1801, most recently by adopting the Bankruptcy...
- Enhancing policy coordination between the Tax Division and the IRS
Leadership
The current head of the Tax Division is Acting Assistant Attorney GeneralUnited States Assistant Attorney General
Many of the divisions and offices of the United States Department of Justice are headed by an Assistant Attorney General.The President of the United States appoints individuals to the position of Assistant Attorney General with the advice and consent of the Senate...
John A. DiCicco, who is also the Deputy Assistant Attorney General for the Civil Matters Branch of the Tax Division.
Organization
The head of the Tax Division is an Assistant Attorney General, who is appointed by the President of the United StatesPresident of the United States
The President of the United States of America is the head of state and head of government of the United States. The president leads the executive branch of the federal government and is the commander-in-chief of the United States Armed Forces....
. 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 Trail Section
- Eastern Civil Trail Section
- Northern Civil Trail Section
- Southern Civil Trail Section
- Southwestern Civil Trail Section
- Western Civil Trail Section
- Court of Federal Claims Section
- Deputy Assistant Attorney General for Policy and Planning