Tax Division
E4940
The Tax Division is a component of the U.S. Department of Justice responsible for enforcing federal tax laws and handling civil and criminal tax litigation on behalf of the United States.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Tax Division canonical | 1 |
| Tax Division (created 1934) | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
division of the United States Department of Justice
ⓘ
federal government legal component ⓘ |
| coordinatesWith |
Criminal Investigation Division
ⓘ
surface form:
Criminal Investigation division of the Internal Revenue Service
|
| country | United States of America ⓘ |
| employs |
appellate attorneys specializing in tax law
ⓘ
support staff for tax litigation ⓘ trial attorneys specializing in tax law ⓘ |
| ensures | consistent government positions on tax issues nationwide ⓘ |
| focusesOn |
collection of unpaid federal taxes through litigation
ⓘ
failure-to-file and false-return cases ⓘ injunction actions against abusive tax schemes ⓘ promoter and preparer penalty cases ⓘ tax evasion prosecutions ⓘ tax refund suits ⓘ tax shelter litigation ⓘ |
| goal |
maintain public confidence in the integrity of the tax system
ⓘ
protect the federal fisc ⓘ |
| handles |
civil tax cases in federal courts
ⓘ
criminal tax prosecutions in federal courts ⓘ |
| headedBy | Assistant Attorney General for the Tax Division ⓘ |
| jurisdiction | federal tax laws of the United States ⓘ |
| legalAuthority |
Title 28 of the United States Code
ⓘ
delegations of authority from the Attorney General of the United States ⓘ |
| litigatesIn |
United States Bankruptcy Courts on tax issues
ⓘ
United States Court of Federal Claims ⓘ United States courts of appeals ⓘ
surface form:
United States Courts of Appeals
United States district courts ⓘ
surface form:
United States District Courts
|
| mission |
defend the United States Treasury against unjustified tax claims
ⓘ
ensure uniform interpretation and application of federal tax laws ⓘ promote voluntary compliance with tax laws through rigorous, fair, and consistent enforcement ⓘ |
| oversees |
Office of Review within the Tax Division
ⓘ
appellate section for tax cases ⓘ civil trial sections handling tax cases ⓘ criminal enforcement sections handling tax offenses ⓘ |
| parentAgency | Office of the Attorney General ⓘ |
| partOf | United States Department of Justice ⓘ |
| provides |
legal advice on tax enforcement policy to the Department of Justice
ⓘ
litigation support and guidance to United States Attorneys on tax cases ⓘ |
| represents |
Internal Revenue Service
ⓘ
surface form:
Internal Revenue Service in court on tax matters
United States in tax litigation ⓘ |
| responsibleFor |
civil tax litigation on behalf of the United States
ⓘ
criminal tax litigation on behalf of the United States ⓘ enforcement of federal tax laws ⓘ |
| subjectArea |
criminal tax enforcement
ⓘ
federal taxation ⓘ tax procedure and administration ⓘ |
| typeOfLawEnforcement | white-collar crime enforcement component ⓘ |
| worksWith |
Internal Revenue Service
ⓘ
Executive Office for United States Attorneys ⓘ
surface form:
United States Attorneys’ Offices
|
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Tax Division (created 1934)