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DOJ transfers tax division functions to civil and criminal divisions

The final rule is effective December 9, 2025.

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december 9, 2025

The U.S. Department of Justice today released a final rule amending its organizational regulations to transfer the functions of the Tax Division to the Civil Division and the Criminal Division, as appropriate. This reorganization is part of the DOJ’s response to Executive Order 14210, which directed federal agencies to improve efficiency and accountability by streamlining operations (read TaxNewsFlash).

Under the new rule, the Civil Division will assume responsibility for civil tax litigation, including prosecution and defense of civil suits under internal revenue laws (except for matters assigned to the Criminal Division), enforcement of tax liens, and related appellate proceedings.

The Criminal Division will handle all criminal proceedings arising under internal revenue laws.

The final rule is effective today, December 9, 2025.

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