Criminal Case
(Grand Jury Subpoena)

Summary

This is Form AO 110, a subpoena for an individual to testify before the grand jury in a criminal case. The grand jury has the power to issue subpoenas demanding that witnesses appear, and documents be produced. This template includes practical guidance and drafting notes. This subpoena requires the recipient to appear before the grand jury and provide testimony related to a criminal investigation. The grand jury has broad authority to compel the production of evidence and witness testimony as part of its investigative function. It is important for the recipient to comply with the subpoena and provide truthful and complete information to the grand jury. The official form is available here. Historically, the grand jury was not used for the investigation of alleged tax crimes. Such investigations were deemed to be within the exclusive purview of the IRS. However, for many years, there was an exception to this rule for cases involving allegations of organized crime. Organized crime investigations are often conducted jointly by the Department of Justice and the Service. Although revenue personnel assigned to joint investigations are technically equal to, and independent of, Department of Justice personnel, in practice revenue agents follow the supervision of the Assistant U.S. Attorney in charge of the investigation. During such investigations, grand juries conducted by local Assistant United States Attorneys are used in coordination with the investigative activities of the Service. More recently, it has become the policy of the Service to focus significant resources on the investigation of money laundering and bank secrecy crimes relating to the failure to report certain international currency transactions. 18 U.S.C. §§ 1956, 1957 (money laundering); 31 U.S.C. §§ 5316, 5322 (currency transaction reporting). While these crimes are deemed to be within the purview of the Special Agent’s investigative authority, they are not subject to the IRS’s administrative review procedures. See I.R.M. 9.5.5.1. Generally, they are investigated jointly with local United States Attorney’s offices by means of the grand jury process. For more information on grand jury subpoenas, see Tax Controversies - Audits, Investigations, Trials § 8.02; Tax Controversies - Audits, Investigations, Trials § 8.04; and Tax Controversies - Audits, Investigations, Trials § 8.08. Also see Grand Jury Subpoena Response Preparation Checklist, Criminal Antitrust Resource Kit, Tax Practice, Procedure and Controversy Resource Kit and Criminal Penalties in the Internal Revenue Code and Bank Secrecy Act.