Tax Division

E4940

division of the United States Department of Justice federal government legal component

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.

Aliases (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 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 → 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 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 → United States Attorneys’ Offices →

Referenced by (2)

Subject (surface form when different)	Predicate
United States Department of Justice →	oversees
Assistant Attorney General for the Tax Division ("Tax Division (created 1934)") →	positionInceptionWithinAgency