[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR103.75]

[Page 418-419]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
                      CHAPTER I--MONETARY OFFICES,
                       DEPARTMENT OF THE TREASURY
 
PART 103_FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN 
TRANSACTIONS--Table of Contents
 
                            Subpart F_Summons
 
Sec. 103.75  Examination of witnesses and records.

    (a) General. Any delegate of the Secretary authorized under Sec. 
103.72 of this part to issue a summons, or any officer or employee of 
the Treasury Department or any component thereof who is designated by 
that person (whether in the summons or otherwise), is hereby authorized 
to receive evidence and to examine witnesses pursuant to the summons. 
Any person authorized by law may administer any oaths and affirmations 
that may be required under this subpart.
    (b) Testimony taken under oath. Testimony of any person under this 
part may be taken under oath, and shall be taken down in writing by the 
person examining the person summoned or shall be otherwise transcribed. 
After the testimony of a witness has been transcribed, a copy of that 
transcript shall be made available to the witness upon request, unless 
for good cause the person issuing the summons determines, under 5 U.S.C. 
555, that a copy should not be provided. If such a determination has 
been made, the witness shall be limited to inspection of the official 
transcript of the testimony.
    (c) Disclosure of summons, testimony, or records. Unless the 
Secretary or a delegate of the Secretary listed under Sec. 103.72(a) of 
this part so authorizes in writing, or it is otherwise required by law, 
no delegate of the Secretary listed

[[Page 419]]

under Sec. 103.72 (b) or (c) of this part or other officer or employee 
of the Treasury Department or any component thereof shall--
    (1) Make public the name of any person to whom a summons has been 
issued under this part, or release any information to the public 
concerning that person or the issuance of a summons to that person prior 
to the time and date set for that person's appearance or production of 
records; or
    (2) Disclose any testimony taken (including the name of the witness) 
or material presented pursuant to the summons, to any person other than 
an officer or employee of the Treasury Department or of any component 
thereof.

Nothing in the preceding sentence shall preclude a delegate of the 
Secretary, or other officer or employee of the Treasury Department or 
any component thereof, from disclosing testimony taken, or material 
presented pursuant to a summons issued under this part, to any person in 
order to obtain necessary information for investigative purposes 
relating to the performance of official duties, or to any officer or 
employee of the Department of Justice in connection with a possible 
violation of Federal law.

[52 FR 23979, June 26, 1987. Redesignated and amended at 64 FR 45451, 
45453, Aug. 20, 1999]