12. Tax Division Directive No. 52 (March 17, 2008)

Tax Division Directive No. 52 (revised March 17, 2008)—Authority to Apply for Title 26 or Tax-related Title 18 Search Warrants

1. 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, except as provided in paragraph B, below, I hereby delegate to the following officials authority with respect to approving applications for Title 26 U.S.C. or tax-related Title 18 U.S.C. search warrants directed at offices, structures, premises, etc., owned by, controlled by, or under the dominion of, the subject or target of a criminal investigation; search warrants directed to providers of electronic communication services or remote computing services and relating to a subject or target of a criminal investigation; and search warrants directed to disinterested third parties owning storage space businesses or similar businesses and relating to a subject or target of a criminal investigation:
   1. Any United States Attorney appointed under 28 U.S.C. Section 541,
   2. Any United States Attorney appointed under 28 U.S.C. Section 546,
   3. Any permanently appointed representative within the United States Attorney's office assigned as First Assistant United States Attorney, and
   4. 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.

2.  
   1. The Tax Division shall have exclusive authority to approve applying for a Title 26 or tax-related Title 18 search warrant directed at offices, structures or premises owned by, controlled by, or under the dominion of, a subject or target of an investigation who is reasonably believed to be:
      1. An accountant;
      2. A lawyer;
      3. A physician;
      4. A local, state, federal, or foreign public official or political candidate;
      5. A member of the clergy;
      6. A representative of the electronic or printed news media;
      7. An official of a labor union;
      8. An official of an organization deemed to be exempt under Section 501(c) of the Internal Revenue Code.
   2. The Tax Division shall also have exclusive authority to approve applying for a Title 26 or tax-related Title 18 search warrant that is directed to a provider of electronic communication services or remote computing services or to a disinterested third party owning a storage space business, where the search warrant relates to a person who is reasonably believed to be:
      1. An accountant;
      2. A lawyer;
      3. A physician;
      4. A local, state, federal, or foreign public official or political candidate;
      5. A member of the clergy;
      6. A representative of the electronic or printed news media;
      7. An official of a labor union;
      8. An official of an organization deemed to be exempt under Section 501(c) of the Internal Revenue Code.
3. If authority to approve a particular application for a warrant to search for evidence of a criminal tax offense has not been delegated herein, the application must be specifically approved in advance by the Tax Division.

   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.

This directive provides an internal guide to federal law enforcement officials. Nothing in it is intended to create any substantive or procedural rights, privileges, or benefits enforceable in any administrative, civil, or criminal matter by any prospective or actual witness or party. See United States v. Caceres, 440 U.S. 741 (1979).

The United States Attorneys' Manual is hereby modified effective March 17, 2008.

Nathan J. Hochman,
Assistant Attorney General Tax Division
Tax Division

[cited in USAM 6-4.130]