Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest shall be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.
June 25, 1948, ch. 64562 Stat. 816Pub. L. 90–578, title III, § 301(a)(2)82 Stat. 1115Pub. L. 101–650, title III, § 321104 Stat. 5117(, ; , , ; , , .)
Historical and Revision Notes
May 28, 1896, ch. 252, § 1929 Stat. 184Mar. 2, 1901, ch. 81431 Stat. 956Based on title 18, U.S.C., 1940 ed., § 594 (, ; , ).
Minor changes were made in phraseology.
Editorial Notes
Amendments
Pub. L. 90–5781968— substituted “United States magistrates” for “United States commissioners”.
Statutory Notes and Related Subsidiaries
Change of Name
section 321 of Pub. L. 101–650section 631 of Title 28“United States magistrate judges” substituted for “United States magistrates” in text pursuant to , set out as a note under , Judiciary and Judicial Procedure.
Effective Date of 1968 Amendment
Pub. L. 90–578Pub. L. 90–578section 403 of Pub. L. 90–578section 631 of Title 28Amendment by effective , except when a later effective date is applicable, which is the earlier of date when implementation of amendment by appointment of magistrates [now United States magistrate judges] and assumption of office takes place or third anniversary of enactment of on , see , set out as a note under , Judiciary and Judicial Procedure.
Executive Documents
Abolition of Offices of Collector and Deputy Collector of Internal Revenue
66 Stat. 823Offices of Collector and Deputy Collector of Internal Revenue abolished by Reorg. Plan No. 1 of 1952, § 1, eff. , 17 F.R. 2243, , set out in the Appendix to Title 5, Government Organization and Employees, and the offices of “district commissioner of internal revenue”, and so many other offices, with titles to be determined by Secretary of the Treasury, were established by section 2(a) of the Plan.