Skip to Main Content

Mark Matthews Quoted in Tax Notes, For DOJ Tax Division, Consistency And Deterrence Are Key

September 10, 2012, Tax Notes
Excerpt taken from the article.

Title 26 of the U.S. code, which affects every U.S. person, must be applied consistently, and the Tax Division has the last word on whether to authorize tax charges against a defendant. The Tax Division is responsible for all civil and criminal tax trials outside the Tax Court, as well as appellate litigation involving the Internal Revenue Code. How that is accomplished, and how the Tax Division executes the priorities it and the IRS have designated, can be baffling to practitioners.


Unlike other violations of the U.S. code, those under Title 26 can affect any U.S. person in any given year. Tax crimes are "potential felonies that confront every American each year," said Mark E. Matthews, a former deputy assistant attorney general for the DOJ Tax Division and a former IRS deputy commissioner.

As a result, uniformity and consistency in enforcing those laws are critical, said Matthews, now in private practice with Caplin & Drysdale. Both federal law and the U.S. attorney's manual mandate that indictments in tax cases be authorized by the Tax Division, no matter which office is bringing the case.


However, the process of seeking Justice approval to indict someone for a tax crime has historically caused tension between the U.S. attorneys and the Tax Division, Matthews said. "For good or for bad, we've decided that the same filters should exist nationally," he said, adding that the Tax Division brings both that neutral filter and the resources to help a prosecution.

Click the above PDF to read Shamik Trivedi's article on the DOJ Tax Division

About Caplin & Drysdale
Celebrating our 55th Anniversary in 2019, Caplin & Drysdale continues to be a leading provider of legal services to corporations, individuals, and nonprofits throughout the United States and around the world. We are also privileged to serve as legal advisors to accounting firms, financial institutions, law firms, and other professional services organizations.

The firm's reputation over the years has earned us the trust and respect of clients, industry peers, and government agencies. Moreover, clients rely on our broad knowledge of the law and our keen insights into their business concerns and personal interests. Our lawyers' strong tactical and problem-solving skills -- combined with substantial experience handling a variety of complex, high stakes, matters in a boutique environment -- make us one the nation's most distinctive law firms.

With offices in New York City and Washington, D.C., Caplin & Drysdale's core practice areas include:
For more information, please visit us at
Washington, DC Office:
One Thomas Circle NW
Suite 1100
Washington, DC 20005
New York, NY Office:
600 Lexington Avenue
21st Floor
New York, NY 10022


This communication does not provide legal advice, nor does it create an attorney-client relationship with you or any other reader. If you require legal guidance in any specific situation, you should engage a qualified lawyer for that purpose. Prior results do not guarantee a similar outcome.

Attorney Advertising
It is possible that under the laws, rules, or regulations of certain jurisdictions, this may be construed as an advertisement or solicitation.
©2021 Caplin & Drysdale, Chartered
All Rights Reserved.

Related Professionals

Related Practice Area(s)