[Federal Register Volume 64, Number 25 (Monday, February 8, 1999)]
[Notices]
[Pages 6134-6135]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-2869]


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DEPARTMENT OF THE TREASURY

[Treasury Directive Number 15-42]


Delegation of Authority to the Commissioner, Internal Revenue 
Service, To Investigate Violations of 18 U.S.C. 1956 and 1957

January 21, 1999.
    1. Purpose. This Directive delegates to the Commissioner, Internal 
Revenue Service (IRS), authority to investigate violations of 18 U.S.C. 
1956 and 1957.
    2. Delegation. By virtue of the authority vested in the Secretary 
of the Treasury by 18 U.S.C. 981, 1956(e), 1957(e) and the authority 
delegated to the Under Secretary (Enforcement) by Treasury Order (TO) 
101-05, there is hereby delegated to the Commissioner, IRS:
    a. Investigatory authority over violations of 18 U.S.C. 1956 and 
1957 where the underlying conduct is subject to investigation under 
Title 26 or under the Bank Secrecy Act, as amended; or 31 U.S.C. 5311-
5328 (other than violations of 31 U.S.C. 5316);
    b. Seizure and forfeiture authority over violations of 18 U.S.C. 
981 relating to violations of:
    (1) 31 U.S.C. 5313 and 5324; and
    (2) 18 U.S.C. 1956 and 1957 which are within the investigatory 
jurisdiction of IRS pursuant to paragraph 2.a.; and
    c. Seizure authority relating to any other violation of 18 U.S.C. 
1956 or 1957 if the bureau with investigatory authority is not present 
to make the seizure. Property seized under 18 U.S.C. 981 where 
investigatory jurisdiction is solely with another bureau not present at 
the time of the seizure shall be turned over to that bureau.
    3. Forfeiture Remission. The Commissioner, IRS, is authorized to 
remit or mitigate forfeitures of property valued at not more than 
$500,000 seized pursuant to paragraph 2.b.
    4. Redelegation. The authority delegated by this directive may be 
redelegated.
    5. Coordination.
    a. If at any time during an investigation of a violation of 18 
U.S.C. 1956 or 1957, IRS discovers evidence of a matter within the 
jurisdiction of another Treasury bureau, to the extent authorized by 
law, IRS shall immediately notify that bureau of the investigation and 
invite that bureau to participate in the investigation. The 
Commissioner, IRS, shall attempt to resolve disputes over investigatory 
jurisdiction with other Treasury bureaus at the field level.
    b. The Under Secretary (Enforcement) shall settle disputes that 
cannot be

[[Page 6135]]

resolved by the bureaus in consultation with the Commissioner, IRS.
    c. With respect to matters discovered within the investigatory 
jurisdiction of a Department of Justice bureau or the Postal Service, 
IRS shall adhere to the provisions on notice and coordination in the 
``Memorandum of Understanding Among the Secretary of the Treasury, the 
Attorney General and the Postmaster General Regarding Money Laundering 
Investigations,'' dated August 16, 1990, or any such subsequent 
memorandum of understanding entered pursuant to 18 U.S.C. 1956(e) or 
1957(e).
    d. With respect to seizure and forfeiture operations and activities 
within its investigative jurisdiction, IRS shall comply with the 
policy, procedures, and directives developed and maintained by the 
Treasury Executive Office for Asset Forfeiture. Compliance will include 
adhering to the oversight, reporting, and administrative requirements 
relating to seizure and forfeiture contained in such policy, 
procedures, and directives.
    6. Ratification. To the extent that any action heretofore taken 
consistent with this Directive may require ratification, it is hereby 
approved and ratified.
    7. Authorities.
    a. 18 U.S.C. 981, 1956 and 1957.
    b. 31 U.S.C. 5311-5328 (other than violations of 31 U.S.C. 5316).
    c. TO 101-05, ``Reporting Relationships and Supervision of 
Officials, Offices and Bureaus, Delegation of Certain Authority, and 
Order of Succession in the Department of the Treasury,'' dated October 
29, 1998, or successor documents.
    d. TO 102-14, ``Delegation of Authority with Respect to the 
Treasury Forfeiture Fund Act of 1992,'' dated January 10, 1995, or 
successor documents.
    8. Cancellation. Treasury Directive 15-42, ``Delegation of 
Authority to the Commissioner, Internal Revenue Service to Perform 
Functions Under the Money Laundering Control Act of 1986, as amended,'' 
dated September 11, 1995, is superseded.
    9. Expiration Date. This Directive shall expire three years from 
the date of issuance unless superseded or canceled prior to that date.
    10. Office of Primary Interest. Office of the Under Secretary 
(Enforcement).
James E. Johnson,
Under Secretary (Enforcement).
[FR Doc. 99-2869 Filed 2-5-99; 8:45 am]
BILLING CODE 4810-25-P