[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.107]

[Page 37]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                   Subpart A_General Procedural Rules
 
Sec. 601.107  Criminal investigation functions.

    (a) General. Each district has a Criminal Investigation function 
whose mission is to encourage and achieve the highest possible degree of 
voluntary compliance with the internal revenue laws by: Enforcing the 
statutory sanctions applicable to income, estate, gift, employment, and 
certain excise taxes through the investigation of possible criminal 
violations of such laws and the recommendation (when warranted) of 
prosecution and/or assertion of the 50 percent ad valorem addition to 
the tax; developing information concerning the extent of criminal 
violations of all Federal tax laws (except those relating to alcohol, 
tobacco, narcotics, and firearms); measuring the effectiveness of the 
investigation process; and providing protection of persons and of 
property and other enforcement coordination as required.
    (b) Investigative procedure. (1) A witness when questioned in an 
investigation conducted by the Criminal Investigation Division may have 
counsel present to represent and advise him. Upon request, a copy of an 
affidavit or transcript of a question and answer statement will be 
furnished a witness promptly, except in circumstances deemed by the 
Regional Commissioner to necessitate temporarily withholding a copy.
    (2) A taxpayer who may be the subject of a criminal recommendation 
will be afforded a district Criminal Investigation conference when he 
requests one or where the Chief, Criminal Investigation Division, makes 
a determination that such a conference will be in the best interests of 
the Government. At the conference, the IRS representative will inform 
the taxpayer by a general oral statement of the alleged fraudulent 
features of the case, to the extent consistent with protecting the 
Government's interests, and, at the same time, making available to the 
taxpayer sufficient facts and figures to acquaint him with the basis, 
nature, and other essential elements of the proposed criminal charges 
against him.
    (c) Processing of cases after investigation. The Chief, Criminal 
Investigation Division, shall ordinarily notify the subject of an 
investigation and his authorized representative, if any, when he 
forwards a case to the Regional Counsel with a recommendation for 
prosecution. The rule will not apply if the case is with a United States 
Attorney.

[33 FR 17235, Nov. 21, 1968, as amended at 38 FR 9227, Apr. 12, 1973; 39 
FR 8917, Mar. 7, 1974; 43 FR 53029, Nov. 15, 1978]