26 USC § 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

---
identifier: "/us/usc/t26/s5557"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5557"
section_name: "Officers and agents authorized to investigate, issue search warrants, and prosecute for violations"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "I"
subchapter_name: "Miscellaneous General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)"
---


# § 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

**(a)** **General** Section 3041 of title 18

The Secretary shall investigate violations of this subtitle and in any case in which prosecution appears warranted the Secretary shall report the violation to the United States Attorney for the district in which such violation was committed, who is hereby charged with the duty of prosecuting the offenders, subject to the direction of the Attorney General, as in the case of other offenses against the laws of the United States; and the Secretary may swear out warrants before United States magistrate judges or other officers or courts authorized to issue warrants for the apprehension of such offenders, and may, subject to the control of such United States Attorney, conduct the prosecution at the committing trial for the purpose of having the offenders held for the action of a grand jury.  of the United States Code is hereby made applicable in the enforcement of this subtitle.

**(b)** **Cross reference** For provisions relating to the issuance of search warrants, see the Federal Rules of Criminal Procedure.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)

## Editorial Notes

### References in Text

The Federal Rules of Criminal Procedure, referred to in subsec. (b), are set out in the Appendix of Title 18, Crimes and Criminal Procedure.

### Prior Provisions

A prior section 5557, , , related to applicability of other provisions, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior section 5314, , , prior to the general revision of this chapter by .

### Amendments

1976—Subsec. (a).  struck out “or his delegate” after “Secretary” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Change of Name

“United States magistrate judges” substituted for “United States magistrates” in subsec. (a) pursuant to , set out as a note under , Judiciary and Judicial Procedure. Previously, “United States magistrates” substituted for “United States commissioners” pursuant to . See chapter 43 (§ 631 et seq.) of Title 28.