DOJ Issues Directive 26-12 to Structure Corporate Fraud Investigations

The department issued Directive 26-12, providing prosecutors in the National Fraud Enforcement Division with a coordinated framework for corporate investigations. The directive directs prosecutors to pursue healthcare, government, tax, and trade fraud using an “all-tools approach”. It requires prosecutors to give great weight to ten aggravating factors when recommending charges or resolutions.

The directive prioritizes four areas: healthcare, taxpayer fraud, and fraud affecting financial markets, government contracts, and tax and tariff evasion. It also reinforces the department’s use of data analytics and announces plans for a whistleblower incentive program. The guidance aims to standardize how the department handles corporate misconduct and resolutions.