Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5557
Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
# (a)
General 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)
Cross reference For provisions relating to the issuance of search warrants, see the Federal Rules of Criminal Procedure.
Source: view the official text
Nearby sections (25 sections)
- 5503 · Construction and equipment
- 5504 · Operation
- 5505 · Applicability of provisions of this chapter
- 5511 · Establishment and operation
- 5512 · Control of products after manufacture
- 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
- 5551 · General provisions relating to bonds
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…
- 5606 · Penalty relating to containers of distilled spirits
- 5607 · Penalty and forfeiture for unlawful use, recovery, or…