The Tax Division works closely with public schools and corporations of the state and the Criminal Investigation Division and other units of the Internal Revenue Service to develop and coordinate federal tax policy. Among the Division's duties are:
Initiating criminal investigations of suspects in offshore tax evasion cases
Combating schemes that cheat the IRS through abuse of the bankruptcy system
Enhancing policy coordination between the Tax Division and the IRS
Current programs
In August 2013, the Justice Department announced their Swiss bank program, which "provides Swiss banks an opportunity to come forward, cooperate, disclose their illegal conduct, and be eligible for non-prosecution agreements -- or in egregious cases, deferred prosecution agreements."[1]
The offshore voluntary disclosure program is for individual taxpayers to come forward and pay owed taxes on undisclosed income.[1] However, National Taxpayer Advocate Nina E. Olson advocated changes to this program to encourage account holders of accounts with small balances to come forward.[1]
Leadership
The current Acting Assistant Attorney General is David A. Hubbert, the division's incumbent Deputy Assistant Attorney General (DAAG) for Civil Trial Matters.[2]
On February 4, 2020, President Donald Trump nominated Richard E. Zuckerman as Assistant Attorney General to head the Tax Division,[3] a post that requires Senate confirmation. Zuckerman left the post on January 20, 2021. He was previously appointed Principal Deputy Assistant Attorney General and Deputy Assistant Attorney General for Criminal Matters of the Tax Division on December 18, 2017. He succeeded Caroline D. Ciraolo, former Acting Assistant Attorney General, who left the Tax Division in January 2017.
Organization
The head of the Tax Division is an Assistant Attorney General, who is appointed by the President of the United States. The Assistant Attorney General is assisted by four Deputy Assistant Attorneys General, who are each career attorneys, who each oversee a different branch of the Tax Division's sections.[4]
Assistant Attorney General for Tax Division
Deputy Assistant Attorney General for Policy and Planning
Office of Legislation, Policy and Management
Office of Training and Career Development
Office of Management and Administration
Deputy Assistant Attorney General for Criminal Matters
Northern Criminal Enforcement Section
Southern Criminal Enforcement Section
Western Criminal Enforcement Section
Criminal Appeals and Tax Enforcement Policy Section
Deputy Assistant Attorney General for Review and Appellate
Civil Appellate Section
Office of Review
Deputy Assistant Attorney General for Civil Matters
Central Civil Trial Section
Eastern Civil Trial Section
Northern Civil Trial Section
Southern Civil Trial Section
Southwestern Civil Trial Section
Western Civil Trial Section
Court of Federal Claims Section
References
^ abcDavis, William R. & Sheppard, Lee A. (January 2014). "ABA MEETING: KENEALLY REPORTS SUCCESS WITH SWISS BANK PROGRAM". Tax Notes Today (2014 TNT 18-3).