
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5557]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5557. Officers and agents authorized to investigate, issue 
        search warrants, and prosecute for violations
        

(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. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1396; 
amended Pub. L. 90-578, title IV, Sec. 402(b)(2), Oct. 17, 1968, 82 
Stat. 1118; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 
1976, 90 Stat. 1834; Pub. L. 101-650, title III, Sec. 321, Dec. 1, 1990, 
104 Stat. 5117.)

                       References in Text

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


                            Prior Provisions

    A 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. 85-859. 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. 85-859.


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.

                         Change of Name

    ``United States magistrate judges'' substituted for ``United States 
magistrates'' in subsec. (a) pursuant to section 321 of Pub. L. 101-650, 
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. 90-578. See chapter 
43 (Sec. 631 et seq.) of Title 28.

                  Section Referred to in Other Sections

    This section is referred to in sections 5604, 7613 of this title.
