# 26 U.S.C. § 5557: Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5557>. Cite pinpoints as 26 U.S.C. § 5557(a)(1).

## § 5557(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.

## § 5557(b) Cross reference

For provisions relating to the issuance of search warrants, see the Federal Rules of Criminal Procedure.

## Connections

Cites: none

Cited by: § 7613 Cross references

## 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1396
- 1968-10-17: [Pub. L. 90-578](/26/act/90-578.md), 82 Stat. 1118
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1990-12-01: [Pub. L. 101-650](/26/act/101-650.md), 104 Stat. 5117
