31 C.F.R. § 103.72 Persons who may issue summons.
Title 31 - Money and Finance: Treasury
For purposes of this part, the following officials are hereby designated as delegates of the Secretary who are authorized to issue a summons under §103.71, solely for the purposes of civil enforcement of this part: (a) Office of the Secretary. The Assistant Secretary (Enforcement), the Deputy Assistant Secretary (Law Enforcement), and the Director, Office of Financial Enforcement. (b) Internal Revenue Service. Except with respect to §103.23 of this part, the Commissioner, the Deputy Commissioner, or a delegate of either official, and, for the purposes of perfecting seizures and forfeitures related to civil enforcement of this part, the Chief (Criminal Investigation) or a delegate. (c) Customs Service. With respect to §103.23 of this part, the Commissioner, the Deputy Commissioner, the Assistant Commissioner (Enforcement), Regional Commissioners, Assistant Regional Commissioners (Enforcement), and Special Agents in Charge. [52 FR 23979, June 26, 1987. Redesignated and amended at 64 FR 45451, 45453, Aug. 20, 1999; 68 FR 26489, May 16, 2003]
Title 31: Money and Finance: Treasury
PART 103—FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS
Subpart F—Summons
§ 103.72 Persons who may issue summons.
