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18 U.S.C. § 3045

Internal revenue violations

United States · Title 18 — CRIMES AND CRIMINAL PROCEDURE · Status: effective

Taxation
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18 U.S.C. § 3045, Internal revenue violations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/449708
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.