18 U.S. Code § 3045 - Internal revenue violations
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.
Source(June 25, 1948, ch. 645, 62 Stat. 816; Pub. L. 90–578, title III, § 301(a)(2),Oct. 17, 1968, 82 Stat. 1115; Pub. L. 101–650, title III, § 321,Dec. 1, 1990, 104 Stat. 5117.)
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 594 (May 28, 1896, ch. 252, § 19,29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956).
Minor changes were made in phraseology.
1968—Pub. L. 90–578substituted “United States magistrates” for “United States commissioners”.
Change of Name
“United States magistrate judges” substituted for “United States magistrates” in text pursuant to section 321 ofPub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90–578effective Oct. 17, 1968, 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 Pub. L. 90–578on Oct. 17, 1968, see section 403 ofPub. L. 90–578, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Abolition of Offices of Collector and Deputy Collector of Internal Revenue
Offices of Collector and Deputy Collector of Internal Revenue abolished by Reorg. Plan No. 1 of 1952, § 1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, 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.