[Title 28 CFR N]
[Code of Federal Regulations (annual edition) - July 1, 2002 Edition]
[Title 28 - JUDICIAL ADMINISTRATION]
[Chapter I - DEPARTMENT OF JUSTICE]
[Part 0 - ORGANIZATION OF THE DEPARTMENT OF JUSTICE]
[Subpart N - Tax Division]
[From the U.S. Government Printing Office]
28JUDICIAL ADMINISTRATION12002-07-012002-07-01falseTax DivisionNSubpart NJUDICIAL ADMINISTRATIONDEPARTMENT OF JUSTICEORGANIZATION OF THE DEPARTMENT OF JUSTICE
Subpart N--Tax Division
Sec. 0.70 General functions.
The following functions are assigned to and shall be conducted,
handled, or supervised by, the Assistant Attorney General, Tax Division:
(a) Prosecution and defense in all courts, other than the Tax Court,
of civil suits, and the handling of other matters, arising under the
internal revenue laws, and litigation resulting from the taxing
provisions of other Federal statutes (except civil forfeiture and civil
penalty matters arising under laws relating to liquor, narcotics,
gambling, and firearms assigned to the Criminal Division by
(b) Criminal proceedings arising under the internal revenue laws,
except the following: Proceedings pertaining to misconduct of Internal
Revenue Service personnel, to taxes on liquor, narcotics, firearms,
coin-operated gambling and amusement machines, and to wagering, forcible
rescue of seized property (26 U.S.C. 7212(b)), corrupt or forcible
interference with an officer or employee acting under the Internal
Revenue laws (26 U.S.C. 7212(a)), unauthorized disclosure of information
(26 U.S.C. 7213), and counterfeiting, mutilation, removal, or reuse of
stamps (26 U.S.C. 7208).
(c)(1) Enforcement of tax liens, and mandamus, injunctions, and
other special actions or general matters arising in connection with
internal revenue matters.
(2) Defense of actions arising under section 2410 of title 28 of the
U.S. Code whenever the United States is named as a party to an action as
the result of the existence of a Federal tax lien, including the defense
of other actions arising under section 2410, if any, involving the same
property whenever a tax-lien action is pending under that section.
(d) Appellate proceedings in connection with civil and criminal
cases enumerated in paragraphs (a) through (c) of this section and in
Sec. 0.71, including
petitions to review decisions of the Tax Court of the United States.
[Order No. 423-69, 34 FR 20388, Dec. 31, 1969, as amended by Order No.
445-70, 35 FR 19397, Dec. 23, 1970; Order No. 699-77, 42 FR 15315, Mar.
21, 1977; Order No. 960-81, 46 FR 52346, Oct. 27, 1981]
Sec. 0.71 Delegation respecting immunity matters.
The Assistant Attorney General in charge of the Tax Division is
authorized to handle matters involving the immunity of the Federal
Government from State or local taxation (except actions to set aside ad
valorem taxes, assessments, special assessments, and tax sales of
Federal real property, and matters involving payments in lieu of taxes),
as well as State or local taxation involving contractors performing
contracts for or on behalf of the United States.