In today's world, United States Department of Justice Tax Division is a topic that has captured the attention of people of all ages and interests. With the growing interest in this topic, it is important to understand its implications and consider its impact on different areas of society. Whether from a historical, scientific, cultural or social perspective, United States Department of Justice Tax Division has been the subject of numerous debates and discussions, generating an increasing interest in knowing more about its origins, its evolution and its relevance today. In this article, we will explore different aspects related to United States Department of Justice Tax Division, analyzing its importance and addressing various points of view to offer a complete overview of this fascinating topic.
Division overview | |
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Formed | 1934 |
Jurisdiction | Federal government of the United States |
Headquarters | Robert F. Kennedy Department of Justice Building 950 Pennsylvania Avenue NW Washington, D.C., United States |
Division executive |
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Parent department | U.S. Department of Justice |
Website | Official website |
This article is part of a series on |
Taxation in the United States |
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United States portal |
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 taxpayers 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 Acting Assistant Attorney General is David A. Hubbert, the division's incumbent Deputy Assistant Attorney General (DAAG) for Civil Trial Matters.
On February 4, 2020, President Donald Trump nominated Richard E. Zuckerman as Assistant Attorney General to head the Tax Division, 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.
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.