[Code of Federal Regulations]

[Title 31, Volume 1]

[Revised as of July 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 31CFR103.72]



[Page 421-422]

 

                  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.



[[Page 422]]



    (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]