United States Code (Last Updated: May 24, 2014) |
Title 18. CRIMES AND CRIMINAL PROCEDURE |
Part II. CRIMINAL PROCEDURE |
Chapter 203. ARREST AND COMMITMENT |
§ 3045. Internal revenue violations
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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.
Historical And Revision
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.
Amendments
1968—Pub. L. 90–578 substituted “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 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Effective Date Of Amendment
Amendment by Pub. L. 90–578 effective
Miscellaneous
Offices of Collector and Deputy Collector of Internal Revenue abolished by Reorg. Plan No. 1 of 1952, § 1, eff.