Pursuant to the authority vested in me by Part 0, Sub-Part N of Title
28 of the Code of Federal Regulations, Section 0.70, delegation of authority with
respect to approving the execution of Title 26, U.S.C., or tax-related Title 18,
U.S.C., search warrants directed at offices, structures, premises, etc., owned,
controlled or under the dominion of the subject or target of a criminal
investigation, is hereby conferred upon:
Any United States Attorney appointed under Section 541 of Title 28,
U.S.C.,
Any United States Attorney appointed under Section 546 of Title 28 U.S.C.,
Any permanently appointed representative within the United States Attorney's
office assigned as First Assistant United States Attorney,
Or to any permanently appointed representative within the United States
Attorney's office assigned as chief of criminal functions.
This delegation of authority is expressly restricted to these, and no
other, individuals.
This delegation of authority does not affect the statutory authority and
procedural guidelines relating to the use of search warrants in criminal
investigations involving disinterested third parties as contained in 28 C.F.R.
Sec. 59.1, et seq.
The Tax Division shall have exclusive authority to seek and execute a
search warrant that is directed at the offices, structures or premises owned,
controlled, or under the dominion of a subject or target of an investigation who
is:
An accountant;
A lawyer;
A physician;
A local, state, federal, or foreign public official or political candidate;
A member of the clergy;
A representative of the electronic or printed news media;
An official of a labor union;
An official of an organization deemed to be exempt under Section 501(c)(3)
of the Internal Revenue Code.
Any application for a warrant to search for evidence of a criminal tax
offense not specifically delegated herein must be specifically approved in
advance by the Tax Division pursuant to Section 6-4.130 of the United States
Attorneys' Manual.
Notwithstanding this delegation, the United States Attorney or his delegate
has the discretion to seek Tax Division approval of any search warrant or to
request the advice of the Tax Division regarding any search warrant.
The United States Attorney shall notify the Tax Division within ten working
days, in writing, of the results of each executed search warrant and shall
transmit to the Tax Division copies of the search warrant (and attachments and
exhibits), inventory, and any other relevant papers.
The United States Attorneys' Manual is hereby modified effective January
2, 1986.