Tax Division

The Tax Division handles all civil tax litigation involving the federal government in the Central District of California, other than in the Tax Court. The Tax Division also handles prosecution of certain criminal tax violations.

AUSAs in the Tax Division represent the government in federal and state civil actions and proceedings in which the IRS is involved or where the defendant is an IRS officer or employee sued for official acts. Tax Division AUSAs appear before the United States District Court, the United States Bankruptcy Court, the United States Bankruptcy Appellate Panel, and the state courts.

Tax Division AUSAs handle a variety of civil tax cases and matters, including suits for refund of income, employment, excise, estate and gift taxes; suits to collect delinquent tax liabilities and to foreclose federal tax liens (including fraudulent conveyance actions); adversary proceedings and contested matters in bankruptcy (including objections to tax claims, objections to confirmation of Chapter 11 and 13 reorganization plans and complaints to determine dischargeability of debt and for turnover of property); actions to enforce IRS summonses; suits for summary review of jeopardy and termination assessments; suits to recover wrongfully levied property; suits for damages for failure to release levy and wrongful collection activity; suits against IRS employees for constitutional torts; actions affecting property in which the United States claims a tax lien (including actions in interpleader, eminent domain and for partition); and probate proceedings. Tax Division AUSAs also handle a variety of criminal tax prosecutions, including tax evasion and the filing of false tax returns.

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