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2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5557 26 U.S.C. § 5557 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5557 data/legal/raw/us/code/title-26/usc26.xml b5b872c0251ee9dad8b942418e9b75924c07bfbb02829b9d1c3bbb39160e32d3 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 4dfbf1e8d313779fd3ede7a1223ea6446334e348ebf7a6462bb3de7b4889d46b 2026-07-04 official
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26 U.S.C. § 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Text

(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.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 90578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 101650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)

Notes

Editorial Notes

References in TextThe Federal Rules of Criminal Procedure, referred to in subsec. (b), are set out in the Appendix of Title 18, Crimes and Criminal Procedure.

Prior ProvisionsA prior section 5557, act Aug. 16, 1954, ch. 736, 68A Stat. 681, related to applicability of other provisions, prior to the general revision of this chapter by Pub. L. 85859. See section 5560 of this title. Provisions similar to those comprising this section were contained in prior section 5314, act Aug. 16, 1954, ch. 736, 68A Stat. 659, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1976—Subsec. (a). Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Change of Name “United States magistrate judges” substituted for “United States magistrates” in subsec. (a) pursuant to section 321 of Pub. L. 101650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure. Previously, “United States magistrates” substituted for “United States commissioners” pursuant to Pub. L. 90578. See chapter 43 (§ 631 et seq.) of Title 28.