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6-2.000
PRIOR APPROVALS

USAM SECTION TYPE & SCOPE OF APPROVAL WHO MUST APPROVE COMMENTS
6-4.120 Grand Jury investigations limited to tax violations. Exceptions, See section. Chief, Criminal Enf. Section or higher official, Tax Division 28 C.F.R. § 0.70; IRC § 6103(h); Tax Directive No. 96 (12/31/91).
6-4.123 Expansion of a Title 26 grand jury investigations to include targets not authorized by the Tax Division. See above Written request and written approval required.
6-4.200; .210;.211;.218;.242Prosecutions of Title 26 cases resulting from grand jury investigations including those charging mail fraud counts, either independently or as predicate acts to a RICO charge: 1) when the only mailing charged is a tax return or other internal revenue form or document; or 2) when the mailing charged is a mailing used to promote or facilitate a scheme which is essentially only a tax fraud scheme. See above Written request and written approval required. See USAM 9-105.750.
6-4.245 The declination of tax prosecutions. Assistant Attorney General, Tax Division Written request and written approval required. See USAM 6-4.245,Subpart A.
6-4.245 Presenting the same Title 26 matter to another grand jury or the same grand jury after a no bill. Assistant Attorney General, Tax Division Written request and written approval required. See USAM 6-4.245, Subpart B.
6-4.246 Dismissal of indictments, informations, and complaints Assistant Attorney General, Tax Division Written Request and Written Approval Required.
6-4.310 Plea to a lesser charge than Tax Division's designated major count. Chief, Criminal Enf. Sec. or higher official Tax Division Written request and written approval required.
6-4.320; .330 Taking of a nolo contendere or Alford Plea in criminal tax prosecution. Assistant Attorney General, Tax Division Written request and written approval required. See USAM 9-16.010; 9-27.500.
6-5.110 Initiate a suit to collect taxes. Chief, Civil Trial Sec., Tax Division
6-5.111 Service of a summons and complaint outside of the United States. Chief, Civil Trial Sec., Tax Division Written approval required.
6-5.112 Writs of ne exeat republica. Chief, Civil Trial Sec., Tax Division Written approval required.
6-5.120 Intervention in a civil action to assert a federal tax lien on property which is the subject of the action. Chief, Civil Trial Sec., Tax Division
6-5.210 Utilize the attachment procedure on enforcement applications. Tax Division
6-5.324 Removal of an action under 28 U.S.C. Sec. 2410 from a state court to a federal court. Chief, Civil Trial Sec., Tax Division
6-6.300; 6-6.600; 6-8.300 Agreements to compromise, sell property, stipulate for judgment in favor of the taxpayer, or make any other administrative disposition of any case under the cognizance of the Tax Division except to the extent to the extent authority has been delegated to the United States Attorney.Tax Division Written approval required.

March 2001 USAM Chapter 6-2