18 U.S.C. § 3045
Title 18
Chapter 203
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 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.
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