This manual is not a statement of policy of the Criminal Division or the Tax Division of the U.S. Department of Justice as is found in the U.S. Attorneys' Manual. The introduction presents the mechanics of the grand jury. Subjects covered include when the grand jury is required, grand jury functions, grand jury characteristics, recordation, procedures before the grand jury, the transfer of investigations from panel to panel, superseding indictment, bond recommendations to the grand jury, and secret/sealed indictments. Another presentation deals with the secrecy of grand jury proceedings under rule 6(e). Subjects discussed include the obligation of secrecy, disclosure to attorneys for the government and to other government personnel, disclosure under court order, and orders for nondisclosure. Other presentations discuss evidence presented to the grand jury, witnesses, subpoena power, privileges, conflicts of interest/multiple representation, grand jury motions (contempt), abuse issues, special procedures for criminal tax grand juries, the civil use of grand jury matters, and immunity procedures and considerations. Table of cases