By virtue of the authority vested in me by Part 0, Subpart N of Title
28 of the Code of Federal Regulations (C.F.R.), particularly Section 0.70,
delegation of authority with respect to authorizing tax prosecutions, under Title
26, United States Code (U.S.C.), Sections 7203 and 7206 with respect to Returns
(IRS Form 8300) Relating to Cash Received in a Trade or Business as prescribed
in 26 U.S.C. Section 6050I, is hereby conferred on the following individuals:
The Assistant Attorney General, Deputy Assistant Attorneys General,
and Section Chiefs of the Criminal Division.
Any United States Attorney appointed under Section 541 or 546 of Title 28,
U.S.C.
Any permanently appointed representative within the United States
Attorney's Office assigned either as First Assistant United States Attorney or
Chief of criminal functions.
Any Attorney-In-Charge of a Criminal Division Organization Strike Force
established pursuant to Section 510 of Title 28, U.S.C.
Any Independent Counsel appointed under Section 593 of Title 28,
U.S.C.
This delegation of authority is expressly restricted to the aforementioned
individuals and may not be redelegated.
The authority hereby conferred allows the designated official to authorize,
on behalf of the Assistant Attorney General, Tax Division, tax prosecutions under
26 U.S.C. Sections 7203 and 7206 with respect to returns (IRS Form 8300)
prescribed in 26 U.S.C. Section 6050I relating to cash received in a trade or
business; Provided, that:
The prosecution of such tax offenses (e.g. Sections 7203 and 7206)
involves solely cash received in a trade or business as required by 26 U.S.C.
Section 6050I.
The matter does not involve the prosecution of accountants, physicians, or
attorneys (acting in their professional representative capacity) or their
employees; casinos or their employees; financial institutions or their
employees; local, state, federal or foreign public officials or political
candidates; members of the judiciary; religious leaders; representatives of the
electronic or printed news media; officials of a labor union; and publicly-held
corporations and/or their officers.
The Tax Division of the Department of Justice will be furnished by
certified mail a copy of the referral from the Internal Revenue Service to the
designated field office personnel regarding the potential tax violations.
Except as expressly set forth herein, this delegation of authority does not
include the authority to file an information or return an indictment on tax
matters. The authority hereby delegated is limited solely to the authorization
of tax prosecutions involving the filing or non-filing of returns (IRS Form 8300)
pursuant to 26 U.S.C. Section 6050I. The authority to alter any actions taken
pursuant to the delegation contained herein is retained by the Assistant Attorney
General, Tax Division, in accordance with the authority contained in 28 C.F.R.
0.70.
Notwithstanding this delegation, the designated official has the discretion
to seek Tax Division authorization of any proposed tax prosecution within the
scope of this delegation or to request the advice of the Tax Division with
respect thereto.
Roger M. Olsen
Assistant Attorney General
Tax Division