Section 5
SEC. 5. A Tax Fraud Division is hereby created under the Enforcement Service to administer the fraud investigation program of the Bureau; conduct investigation of all suspected violators of the National Internal Revenue Code and related statutes; attend to cases of tax violations for criminal prosecution; undertake surveillance and undercover work; gather, consolidate and interpret intelligence information relating to tax fraud matters from all available sources for appropriate action; and perform other related activities. However, the criminal prosecution of violators of the National Internal Revenue Code and related statutes shall be undertaken by the Litigation Division which is under the Legal Service. The Litigation Division shall also represent the Commissioner before fiscals and other prosecutors in cases involving criminal prosecution of tax evaders and violators; and assist fiscals and other prosecutors in the successful prosecution of such criminal cases.