§ 3045. — Internal revenue violations.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 18USC3045]
TITLE 18--CRIMES AND CRIMINAL PROCEDURE
PART II--CRIMINAL PROCEDURE
CHAPTER 203--ARREST AND COMMITMENT
Sec. 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.
(June 25, 1948, ch. 645, 62 Stat. 816; Pub. L. 90-578, title III,
Sec. 301(a)(2), Oct. 17, 1968, 82 Stat. 1115; Pub. L. 101-650, title
III, Sec. 321, Dec. 1, 1990, 104 Stat. 5117.)
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., Sec. 594 (May 28, 1896, ch.
252, Sec. 19, 29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956).
Minor changes were made in phraseology.
References in Text
The internal revenue laws, referred to in text, are classified
generally to Title 26, Internal Revenue Code.
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 1968 Amendment
Amendment by Pub. L. 90-578 effective 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. 90-578 on Oct. 17, 1968, see section
403 of Pub. 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, Sec. 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.
