[Federal Register Volume 59, Number 204 (Monday, October 24, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-26326]


[[Page Unknown]]

[Federal Register: October 24, 1994]


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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 158]

 

Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of authority.

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SUMMARY: Delegation Order 158 delegates authority for seizure and 
forfeiture of property under the Money Laundering Control Act of 1986 
and the Bank Secrecy Act. The text of the delegation order appears 
below.

EFFECTIVE DATE: September 23, 1994.

FOR FURTHER INFORMATION CONTACT: Pat Allen, CP:CI:R, Room 7030, 1111 
Constitution Avenue NW., Washington, DC 20224, telephone (202) 622-5688 
(not a toll-free call).
Seizure and Forfeiture of Property under the Money Laundering Control 
Act of 1986 and the Bank Secrecy Act
    Pursuant to the authority granted to the Commissioner of Internal 
Revenue by Treasury Directive 15-42,
    1. The Chiefs, Criminal Investigation, are delegated:
    a. investigatory authority over violations of 18 U.S.C. Sections 
1956 and 1957 where the underlying conduct is subject to investigation 
under Title 26 or under the Bank Secrecy Act, as amended, 31 U.S.C. 
Sections 5311-5326 (other than violations of 31 U.S.C. Section 5316);
    b. seizure authority over violations of 18 U.S.C. Section 981 
relating to violations of:
    (1) 31 U.S.C. Sections 5313 and 5324(a); and
    (2) 18 U.S.C. Sections 1956 and 1957 which are within the 
investigatory jurisdiction of IRS pursuant to paragraph 1.a. above; and
    c. seizure authority relating to any other violation of 18 U.S.C. 
Section 1956 or 1957 if the bureau with investigatory authority is not 
present to make the seizure. Property seized under 18 U.S.C. Section 
981 where investigatory jurisdiction is solely with another bureau not 
present at the time of the seizure shall be turned over to that bureau.
    d. approval authority to complete the forfeiture action and 
recommend administrative forfeitures negotiated by the U.S. Attorney, 
under the terms and conditions elicited in Section III, Directive 91-15 
issued by the Department of Justice, Executive Office for Asset 
Forfeiture. This authority pertains only to administrative forfeitures, 
where cost and claim bonds have been filed, and an agreement is 
subsequently negotiated by the U.S. Attorney, wherein the claimant 
withdraws the claim and the case is referred back to the Service, which 
will administratively forfeit the property according to the terms of 
the agreement. The Chief will make a recommendation to the district 
director of the key district for Criminal Investigation on the 
resulting administrative forfeiture.
    e. to sign title and transfer documents to transferees or 
purchasers of forfeited property, including real property.
    2. The authority granted in paragraphs 1a through 1c may be 
redelegated on a case-by-case basis no lower than special agent.
    3. Special agents are authorized:
    a. to notify any other Treasury bureau of an investigation if, at 
any time during an investigation under this order, evidence is 
discovered of a matter within the jurisdiction of that other bureau, 
and to invite the participation of that bureau in the investigation.
    b. to estimate the value of the seized property and if valued at 
$500,000 or less, to cause a list to be prepared and to appraise or 
cause appraisal to be obtained and to attest to such list and 
appraisement and to publish notice; and
    c. to cause notice of sale of seized property to be placed in 
accordance with Federal regulations.
    4. The Assistant Commissioner (International), district directors 
of key districts for Criminal Investigation and the Director, Taxpayer 
Service and Compliance, in the International function are authorized:
    a. to make determinations under Federal regulations concerning type 
and conditions of cost bonds;
    b. to exercise authority of the Commissioner concerning the 
disposition of property seized under this order, including authority 
concerning the disposition of perishable goods;
    c. to execute the declaration of forfeiture showing that personal 
property has been forfeited to the United States; and
    5. The authority delegated in paragraph 4 may not be redelegated.
    6. The Assistant Commissioner (Criminal Investigation) and 
Director, Office of National Operations (Criminal Investigation) are 
authorized:
    a. to allow or deny petitions for remission or mitigation of 
forfeiture of property seized under 18 U.S.C. Section 981, valued at 
not more than $500,000, to accept or reject any offer in compromise of 
the liability to forfeit personal property, and to make the necessary 
determinations and notifications, and to authorize the Assistant 
Commissioner (International) or the district directors of key districts 
for Criminal Investigation and the Director, Taxpayer Service and 
Compliance, in the International function to notify the petitioner or 
offeror of the action taken on the petition or offer.
    b. to retain or to equitably transfer property valued at less than 
$1,000,000 and forfeited pursuant to 18 U.S.C. Section 981 on such 
terms and conditions as he/she may determine:
    (1) to any other Federal agency.
    (2) to any state or local law enforcement agency which participated 
directly in any acts which led to the seizure or forfeiture of the 
property, in a manner which reflects the agency's level of 
contribution.
    7. The authority delegated in paragraph 6a may not be redelegated. 
The authority delegated in paragraph 6b may be redelegated no lower 
than Chief, Narcotics and Money Laundering Branch (Criminal 
Investigation), except property valued at $100,000 or less, which may 
be redelegated to the Chief, Asset Forfeiture Section.
    8. To the extent that the authority previously exercised consistent 
with this Order may require ratification, it is hereby approved and 
ratified.

    Dated: October 13, 1994.

    Approved:
James McGovern,
(Acting) Chief Compliance Officer.
[FR Doc. 94-26326 Filed 10-21-94; 8:45 am]
BILLING CODE 4830-01-P