18 U.S.C. § 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.
Notes of Decisions
Cited in 6
cases, 1954–1984 · leading case: United States v. De Hardit
United States v. De Hardit (1954)
“Title 18 U.S.C.A. § 3045 , provides for issuance by United States Commissioners of warrants for arrest for violations of Internal Revenue laws upon the complaints of certain persons, including a United States Attorney.”
In re Sturman (1984)
“Under 18 U.S.C. § 3045 , arrest warrants for violations of internal revenue laws “may be issued by United States magistrates upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent____”…”
United States v. Pack (1957)
“Having in mind that the matter has been long delayed and that the government concedes that at no time in the foreseeable future it would have any evidence,' other than that suppressed, sufficient to bring on the trial, so I am of the opinion that pursuant to Rule 48 (b) of the…”
United States v. Souther (1962)
“The authority of ATU investigators to make felony arrests without a warrant is restricted by 18 U.S.C. § 3045 , which provides: “Warrants of arrest for violations of internal revenue laws may be issued by United States commissioners upon the com plaint of a United States…”
George P. De Hardit v. United States (1955)
“United States Commissioners are authorized by 18 U.S.C. § 3045 to issue warrants of arrest for violations of internal revenue laws upon the complaint of the United States Attorney; and preliminary proceedings with respect to the issuance of complaints and warrants in a criminal…”
United States v. Purgitt (1959)
“18 U.S.C. § 3045 . Of course, this is not to say that the commissioner is relieved from his duty of independently satisfying himself that grounds exist for the issuance of the warrant (Federal Rule of Criminal Procedure 41), but there is nothing to indicate that the commissioner…”
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