[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR103.72]

[Page 395]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
                       DEPARTMENT OF THE TREASURY
 
PART 103--FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN 
TRANSACTIONS--Table of Contents
 
                           Subpart F--Summons
 
Sec. 103.72  Persons who may issue summons.

    For purposes of this part, the following officials are hereby 
designated as delegates of the Secretary who are authorized to issue a 
summons under Sec. 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 Sec. 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 Sec. 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]