Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5557 (2024) — Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
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.
Cross reference
For provisions relating to the issuance of search warrants, see the Federal Rules of Criminal Procedure.
Source: official text