Saturday, May 29, 2010
"An influential group of criminal tax lawyers is sharply criticizing the [IRS] for its decision to prosecute some people who came forward to confess that they had used foreign bank accounts to evade taxes, saying it goes against a longstanding practice of encouraging taxpayers to come forward to report tax violations. ... A letter dated March 30 and signed by 32 lawyers, many former high-ranking tax officials, said the IRS actions 'smack of trickery.' ... The letter acknowledged the government's right to reject confessors if it already had their names or opened an audit. But it argued that subjecting these taxpayers to rare public prosecutions would look like a doublecross", Laura Saunders & Arden Dale at the WSJ, 5 May 2010: http://online.wsj.com/article/SB10001424052748704866204575224651536102026.html.
It looks that way to me. The DOJ did not have to go along with the IRS. The IRS cannot effect a criminal prosecution.