The Criminal Enforcement Sections (CES) of Tax Division handle and supervise most of the federal criminal tax prosecutions. There are three regional Criminal Enforcement Sections i.e. Northern, Southern, and Western. The prosecutors employed at CES- investigate, prosecute and evaluate individuals or corporations which are trying to evade taxes, willfully fail to file returns, or submit false tax forms etc. The IRS Criminal Investigation Division and the Treasury Inspector General for Tax Administration assist CES during investigation of complex financial crime cases.

The Criminal Appeals and Tax Enforcement Policy Section (CATEPS) supervises the appeals in criminal tax cases tried by CES attorneys and US Attorneys’ Offices and it also promotes the fair and uniform enforcement of criminal tax laws. After reviewing US District Courts and US Courts of Appeals decision, it prepares recommendations to the Solicitor General about whether to appeal or seek other review. CATEPS attorneys seek assistance from IRS and US Attorneys’ Office to develop that govern the investigation and prosecution of tax crimes.

The Office of Legislation and Policy works on legislative and policy initiatives to facilitate the Tax Division’s litigation and promote efficient tax administration whereas the Office of Management & Administration (OMA), led by an Executive Officer, manages the general administration, fiscal/budgetary controls, human resource management, and automated information systems etc. OMA is supported by the Office of Administration, the Human Resource Office, the Office of Information & Technology, and the Office of Management & Planning. At the Office of Training, Tax Division conducts an extensive training program, in practical courtroom skills and in relevant substantive areas of law, for its new attorneys.