United States Department of Justice Tax Division

The United States Department of Justice Tax Division is responsible for the prosecution of both civil and criminal cases arising under the Internal Revenue Code and other tax laws of the United States. The Division began operation in 1934, under United States Attorney General Homer Stille Cummings, who charged it with primary responsibility for supervising all federal litigation involving internal revenue (following an executive order from President Franklin Delano Roosevelt).

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:

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."

The offshore voluntary disclosure program is for individual taxpayer to come forward and pay owed taxes on undisclosed income. However, National Taxpayer Advocate Nina E. Olson advocated changes to this program to encourage account holders of accounts with small balances to come forward.

The current head of the Tax Division is Acting Assistant Attorney General Caroline D. Ciraolo, who was appointed Principal Deputy Assistant Attorney General and Deputy Assistant Attorney General of Policy & Planning of the Tax Division on January 12, 2015. By virtue of the February 25, 2015 nomination of Cono R. Namorato to be Assistant Attorney General, Principal Deputy Assistant Attorney General Ciraolo became the Acting Assistant Attorney General. She succeeds Assistant Attorney General Kathryn Keneally, who was confirmed by the U.S. Senate on March 29, 2012, and left the Tax Division on June 5, 2014.

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