The issue focused on tax laws on financial transactions. Mr. Lawsky said that financial institutions were permitted to fail and that government regulations had been unclear.

The financial institutions have already paid $14 billion in fines and settled civil lawsuits that could amount to many billions more. A federal court in Manhattan said on Tuesday that it would begin hearing civil lawsuits over the financial crisis.

At the Justice Department, Mr. Lawsky said that it had identified $30 billion in civil enforcement actions and $11 billion in