[Federal Register Volume 59, Number 204 (Monday, October 24, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-26326]
[[Page Unknown]]
[Federal Register: October 24, 1994]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 158]
Delegation of Authority
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Delegation of authority.
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SUMMARY: Delegation Order 158 delegates authority for seizure and
forfeiture of property under the Money Laundering Control Act of 1986
and the Bank Secrecy Act. The text of the delegation order appears
below.
EFFECTIVE DATE: September 23, 1994.
FOR FURTHER INFORMATION CONTACT: Pat Allen, CP:CI:R, Room 7030, 1111
Constitution Avenue NW., Washington, DC 20224, telephone (202) 622-5688
(not a toll-free call).
Seizure and Forfeiture of Property under the Money Laundering Control
Act of 1986 and the Bank Secrecy Act
Pursuant to the authority granted to the Commissioner of Internal
Revenue by Treasury Directive 15-42,
1. The Chiefs, Criminal Investigation, are delegated:
a. investigatory authority over violations of 18 U.S.C. Sections
1956 and 1957 where the underlying conduct is subject to investigation
under Title 26 or under the Bank Secrecy Act, as amended, 31 U.S.C.
Sections 5311-5326 (other than violations of 31 U.S.C. Section 5316);
b. seizure authority over violations of 18 U.S.C. Section 981
relating to violations of:
(1) 31 U.S.C. Sections 5313 and 5324(a); and
(2) 18 U.S.C. Sections 1956 and 1957 which are within the
investigatory jurisdiction of IRS pursuant to paragraph 1.a. above; and
c. seizure authority relating to any other violation of 18 U.S.C.
Section 1956 or 1957 if the bureau with investigatory authority is not
present to make the seizure. Property seized under 18 U.S.C. Section
981 where investigatory jurisdiction is solely with another bureau not
present at the time of the seizure shall be turned over to that bureau.
d. approval authority to complete the forfeiture action and
recommend administrative forfeitures negotiated by the U.S. Attorney,
under the terms and conditions elicited in Section III, Directive 91-15
issued by the Department of Justice, Executive Office for Asset
Forfeiture. This authority pertains only to administrative forfeitures,
where cost and claim bonds have been filed, and an agreement is
subsequently negotiated by the U.S. Attorney, wherein the claimant
withdraws the claim and the case is referred back to the Service, which
will administratively forfeit the property according to the terms of
the agreement. The Chief will make a recommendation to the district
director of the key district for Criminal Investigation on the
resulting administrative forfeiture.
e. to sign title and transfer documents to transferees or
purchasers of forfeited property, including real property.
2. The authority granted in paragraphs 1a through 1c may be
redelegated on a case-by-case basis no lower than special agent.
3. Special agents are authorized:
a. to notify any other Treasury bureau of an investigation if, at
any time during an investigation under this order, evidence is
discovered of a matter within the jurisdiction of that other bureau,
and to invite the participation of that bureau in the investigation.
b. to estimate the value of the seized property and if valued at
$500,000 or less, to cause a list to be prepared and to appraise or
cause appraisal to be obtained and to attest to such list and
appraisement and to publish notice; and
c. to cause notice of sale of seized property to be placed in
accordance with Federal regulations.
4. The Assistant Commissioner (International), district directors
of key districts for Criminal Investigation and the Director, Taxpayer
Service and Compliance, in the International function are authorized:
a. to make determinations under Federal regulations concerning type
and conditions of cost bonds;
b. to exercise authority of the Commissioner concerning the
disposition of property seized under this order, including authority
concerning the disposition of perishable goods;
c. to execute the declaration of forfeiture showing that personal
property has been forfeited to the United States; and
5. The authority delegated in paragraph 4 may not be redelegated.
6. The Assistant Commissioner (Criminal Investigation) and
Director, Office of National Operations (Criminal Investigation) are
authorized:
a. to allow or deny petitions for remission or mitigation of
forfeiture of property seized under 18 U.S.C. Section 981, valued at
not more than $500,000, to accept or reject any offer in compromise of
the liability to forfeit personal property, and to make the necessary
determinations and notifications, and to authorize the Assistant
Commissioner (International) or the district directors of key districts
for Criminal Investigation and the Director, Taxpayer Service and
Compliance, in the International function to notify the petitioner or
offeror of the action taken on the petition or offer.
b. to retain or to equitably transfer property valued at less than
$1,000,000 and forfeited pursuant to 18 U.S.C. Section 981 on such
terms and conditions as he/she may determine:
(1) to any other Federal agency.
(2) to any state or local law enforcement agency which participated
directly in any acts which led to the seizure or forfeiture of the
property, in a manner which reflects the agency's level of
contribution.
7. The authority delegated in paragraph 6a may not be redelegated.
The authority delegated in paragraph 6b may be redelegated no lower
than Chief, Narcotics and Money Laundering Branch (Criminal
Investigation), except property valued at $100,000 or less, which may
be redelegated to the Chief, Asset Forfeiture Section.
8. To the extent that the authority previously exercised consistent
with this Order may require ratification, it is hereby approved and
ratified.
Dated: October 13, 1994.
Approved:
James McGovern,
(Acting) Chief Compliance Officer.
[FR Doc. 94-26326 Filed 10-21-94; 8:45 am]
BILLING CODE 4830-01-P
