Part 38. Criminal Tax


Where a petition or offer is submitted pending judicial forfeiture, it will be forwarded to the US Attorney for appropriate action. If you make , or more!

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The advertisement must describe the seized property and state when, where, why, and from whom it was seized. It should also advise that a claim for the property must be made within 30 days of the last advertisement or 30 days of the first advertisement for Title 26 forfeitures.

A copy of the advertisement should be enclosed with each letter. The memorandum should discuss how the proposed forfeiture may affect criminal prosecution of such cases with a view towards advising whether the forfeiture proceedings should be stayed. The memorandum should request that the SAC notify Counsel if a claim and cost bond for Title 26 forfeitures , a petition for remission or mitigation of forfeiture, or an offer in compromise is received.

The memorandum should also advise the SAC whether to execute a Declaration of Forfeiture 30 days after the date the advertisement is last published or first published for Title 26 forfeitures to perfect the forfeiture. The attorney should forward the inquiry to Criminal Investigation for appropriate response. Criminal Investigation should inform the individual of the applicable forfeiture regulations at 19 U.

The Criminal Tax attorney should receive the appraisal information as part of the file and should insure the appraised value of the property seized allows the Service to administratively forfeit the property. In cases requiring approval by the Associate Chief Counsel CT , a copy of the proposed law and fact memorandum and supporting material, as appropriate, should be sent to the Associate Chief Counsel CT in a timely manner to ensure the final law and fact memorandum is provided to the SAC within the 30 day time frame, unless legal action is required earlier.

The Associate Chief Counsel CT , with the assistance of Headquarters attorneys, will complete review the proposed memorandum within three work days of receipt. If the Associate Chief Counsel CT approves the proposed forfeiture action, the submitting Criminal Tax attorney will be notified of this decision in writing and authorized to send the memorandum to the SAC.

A copy of this notification and authorization will be sent by fax or other electronic means to the respective Area Counsel CT. If a review of the evidence indicates a deficiency in the case, the Criminal Tax attorney should attempt to remedy it by contacting Criminal Investigation to obtain additional evidence or information to meet the burden of proof. If the Criminal Tax attorney determines the case is not subject to cure, the law and fact memorandum to the SAC should outline the problems and recommend the seized property be returned when no longer needed as evidence.

In such cases, a waiver or indemnity agreement between the Service and the owner of the seized property may be appropriate. Where property, such as books, records, and papers, will not be forfeited, such property should be retained for evidentiary purposes only. Where property, such as drugs or contraband, has been seized by Criminal Investigation during the course of a raid, such property should be turned over to the appropriate federal agency for disposition.

With respect to illegal firearms, refer to current policy on disposition of seized firearms. Attention should be given to potential search and seizure defects and self-incrimination assertions because the Fourth and Fifth Amendments may be applicable to forfeitures. Note an illegal seizure may not result in the inability of the Government to forfeit the property if the Government can independently establish probable cause for forfeiture. This subsection describes the authority for judicial forfeitures under Titles 18, 26, and 31, the circumstances when judicial forfeiture is required, and the procedures for Counsel review of proposed forfeitures under these titles.

Recommendations for these forfeitures also must be reviewed and authorized by the Civil Section of the Tax Division. The referral will be to the US Attorney for the judicial district in which the seizure was made. When a person with an interest in the property files a timely and adequate claim and cost bond for Title 26 forfeitures with Criminal Investigation. When the forfeiture involves real property and real property interests See 18 U.

The Internal Revenue Code does not preclude real property forfeitures, but the regulations only address forfeitures of personal property. When grand jury information is essential to the forfeiture decision and such information is subject to the restrictions of Fed. Any person claiming an interest in seized property may file a claim and cost bond for Title 26 forfeitures with Criminal Investigation for the field office in which the property was seized.

Claims must be filed within 30 days of the last publication or 35 days from the date the notice was mailed. A timely filed claim ends the administrative forfeiture process and requires judicial adjudication.

For Title 26 claims, a party in interest may claim indigence and seek exception from the requirement to post the bond. Such claimant should be given a Form , which requires provision of financial information, to test the claim of indigence. The SAC may grant or deny such a claim.

If granted, the claim is forwarded to the Civil Section of the Tax Division. If denied, the claimant is notified that if satisfactory bond is not received by the end of the now restarted period of 30 days, the administrative forfeiture process will be perfected.

Once the Criminal Tax attorney receives a copy of the claim, the attorney should evaluate and process the case as a judicial forfeiture matter. Such processing involves the determination of whether a referral should be made to the Tax Division or US Attorney, as appropriate. The Criminal Tax attorney shall submit a law and fact memorandum to the SAC in the field office with jurisdiction over the proposed forfeiture within 30 days of receipt, unless there is an earlier date by which legal action is required.

The law and fact memorandum should discuss the facts of the seizure including a description of the nature and value of the property seized and the place s of seizure , the legal basis for the seizure and forfeiture, the sufficiency of the evidence needed to sustain the forfeiture, and any applicable Constitutional issues e. Attorney or, if deemed appropriate, take other action to return the seized property, or transfer it to another law enforcement agency.

The letter should address the same discussion points as the above referenced law and fact memorandum and be forwarded to the Associate Chief Counsel CT for review and approval. Just be aware that there really isn't a chat room that's exclusive to Emini ES futures. Instead, these chat rooms have folks trading many different trading instruments that also includes the Emini ES futures. The financial global collapse of - cleaned out most chat rooms and the growing popularity of Stocktwits.

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