§5557 — Title 26 Internal Revenue Code | U.S. Code

Summary

The Secretary must investigate violations and, if prosecution is warranted, report them to the U.S. Attorney for the district, who prosecutes under Attorney General’s direction. It can get arrest warrants from magistrate judges or courts and, under the U.S. Attorney’s control, lead trial so offenders are held for grand jury. Section 3041 of title 18 applies; search warrants follow the Federal Rules of Criminal Procedure.

Title 26, §5557

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall investigate violations of this subtitle and in any case in which prosecution appears warranted the Secretary shall report the violation to the United States Attorney for the district in which such violation was committed, who is hereby charged with the duty of prosecuting the offenders, subject to the direction of the Attorney General, as in the case of other offenses against the laws of the United States; and the Secretary may swear out warrants before United States magistrate judges or other officers or courts authorized to issue warrants for the apprehension of such offenders, and may, subject to the control of such United States Attorney, conduct the prosecution at the committing trial for the purpose of having the offenders held for the action of a grand jury. Section 3041 of title 18 of the United States Code is hereby made applicable in the enforcement of this subtitle.

(b)For provisions relating to the issuance of search warrants, see the Federal Rules of Criminal Procedure.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Federal Rules of Criminal Procedure, referred to in subsec. (b), are set out in the Appendix of Title 18, Crimes and Criminal Procedure.

Prior Provisions

A prior section 5557, act Aug. 16, 1954, ch. 736, 68A Stat. 681, related to applicability of other provisions, prior to the general revision of this chapter by Pub. L. 85–859. See section 5560 of this title. Provisions similar to those comprising this section were contained in prior section 5314, act Aug. 16, 1954, ch. 736, 68A Stat. 659, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Change of Name

“United States magistrate judges” substituted for “United States magistrates” in subsec. (a) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure. Previously, “United States magistrates” substituted for “United States commissioners” pursuant to Pub. L. 90–578. See chapter 43 (§ 631 et seq.) of Title 28.

§5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations