Affirmative recommendations for prosecution or prosecution-related
action in matters under the investigative jurisdiction of CID are referred to the
Department of Justice, Tax Division, or, where the Tax Division has authorized,
directly to U.S. Attorneys for the jurisdictions where venue most appropriately
lies. See 26 U.S.C. Sec. 6103(h). Such referrals generally include a CRL,
SAR, and sufficient relevant exhibits to permit analysis of the matters to
evaluate prosecutive merit. Where matters are referred to the Tax Division, a
copy of the CRL will be forwarded simultaneously to the appropriate U.S.
Attorney. Likewise, where matters are directly referred to the U.S. Attorney,
a copy of the CRL will be forwarded simultaneously to the Tax Division.