[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: 31CFR103.75]



[Page 422-423]

 

                  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. 103.75  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



[[Page 423]]



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 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]