Subject: Authority to Execute Title Date: AUG. 7, 1984
26 Tax-Related Title 18 GLA:ljp
Search Warrants
To: All United States Attorneys From: Glenn L. Archer, Jr.
Asst. Attorney General
Tax Division
By Tax Division Directive No. 49 (copy attached), I have authorized
delegation to United States Attorney's offices the authority to approve the
execution of certain limited Title 26 or tax-related Title 18 search warrants.
At the request of the Internal Revenue Service, the effective date of this
delegation is October 1, 1984. In recent years, the case law concerning search
and seizure has developed to the point where it is clear that, upon a showing of
probable cause, the Government may conduct reasonable searches for the purpose
of obtaining documentary evidence establishing the commission of a crime. The
developing case law has led, in part, to the decision to delegate the authority
to approve requests for search warrants in tax cases on a limited basis.
The procedure will now permit a direct request from District Counsel's
office to you. The delegation order permits consultation or referral of the
matter to the Tax Division, as you choose. The delegation extends to the United
States Attorney and the Chief of your Criminal Division. It cannot be delegated
to anyone else in your office. There is a ten-day notification requirement which
will permit the Tax Division to collect the relevant data necessary to evaluate
the use of search warrants by the Internal Revenue Service and Department of
Justice nationally.
If you have any questions whatsoever, please contact Roger M. Olsen, Deputy
Assistant Attorney General, Tax Division, telephone: 633-2915, or Stanley F.
Krysa, Chief, Criminal Section, Tax Division, telephone: 633-2973.
I would appreciate having the name and telephone number of the Assistant
United States Attorney in each office who, in addition to the United States
Attorney, is authorized to approve these warrants. A list of those names will
be forwarded to the IRS and, of course, retained for the Tax Division's files.
Also attached is a brief, technical memorandum on the law of search
warrants for documentary evidence.
| October 1997
| Tax Resource Manual 11
|