# Justice Manual § 6-4.130: Search Warrants > Federal · Agency guidance · In force URL: https://www.frixlaw.com/law-library/statutes/JM_S6-4.130 ## Section - **Citation:** Justice Manual § 6-4.130 - **Heading:** Search Warrants - **Jurisdiction:** Federal - **Kind:** Agency guidance - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** DOJ Justice Manual / Title 6: Tax / 6-4.000 - Criminal Tax Case Procedures / Justice Manual § 6-4.130 ## Text The Assistant Attorney General, Tax Division, has delegated to the United States Attorney and other specified supervisory officials in United States Attorneys’ Offices the authority to approve search warrants in many matters arising under the internal revenue laws: a warrant directed at an office, structure, or premises of a target or subject of an investigation; a warrant directed to a provider of electronic communication services or remote computing services and relating to a subject or target of a criminal investigation; and a warrant directed to a disinterested third party owning a storage space business or similar business and relating to a subject or target of a criminal investigation. See Tax Division Directive No. 52 (2008), available at Criminal Tax Manual, Chapter 3 . The United States Attorney’s Office must, however, submit a written request and obtain the approval of the Tax Division for any search warrant where the target or subject is reasonably believed to be an accountant, a lawyer, a physician, a public official/political candidate, a member of the clergy, a news media representative, a labor union official, or an official of an organization exempt from tax under 26 U.S.C. § 501(c)(3) Except as provided above, the United States Attorney’s Office must also submit a written request and obtain the approval of the Tax Division for any search warrant directed at an office, structure, or premises of a third party, i.e., a person who is not a target or subject of the investigation. , a labor union official, or an official of an organization exempt from tax under 26 U.S.C. § 501(c)(3) Except as provided above, the United States Attorney’s Office must also submit a written request and obtain the approval of the Tax Division for any search warrant directed at an office, structure, or premises of a third party, i.e., a person who is not a target or subject of the investigation. Aside from questions of strict legality, search warrants in tax investigations involve potential problems and issues intrinsic to tax cases.  The concept of seizing personal or business books and records as the evidence or instrumentality of a crime is not as direct or simple as the seizure of a contraband.  These documents usually contain much personal and confidential information and these very same documents, which, by their own nature, are not unusual, illegal, or dangerous, will be the evidence of or the instrumentality of the crime to be charged.  In addition to the controversial nature of such a seizure of documents, the requirement that the items to be seized must be named with specificity is more difficult to meet.  In addition to specifying the items to be seized and the place searched, the warrant must also specify a time frame. [updated June 2020] ## Nearby sections - [Justice Manual § 6-4.010 Federal Criminal Tax Enforcement](https://www.frixlaw.com/law-library/statutes/JM_S6-4.010.md) - [Justice Manual § 6-4.011 Criminal Tax Manual and Other Tax Division Publications](https://www.frixlaw.com/law-library/statutes/JM_S6-4.011.md) - [Justice Manual § 6-4.110 IRS Administrative Investigations](https://www.frixlaw.com/law-library/statutes/JM_S6-4.110.md) - [Justice Manual § 6-4.120 Grand Jury Investigations—Generally](https://www.frixlaw.com/law-library/statutes/JM_S6-4.120.md) - [Justice Manual § 6-4.121 IRS Requests to Authorize Grand Jury Investigations](https://www.frixlaw.com/law-library/statutes/JM_S6-4.121.md) - [Justice Manual § 6-4.122 United States Attorney's Grand Jury Investigations and Prosecutions](https://www.frixlaw.com/law-library/statutes/JM_S6-4.122.md) - [Justice Manual § 6-4.123 Joint United States Attorney—IRS Request to Expand Tax Grand Jury Investigation](https://www.frixlaw.com/law-library/statutes/JM_S6-4.123.md) - [Justice Manual § 6-4.125 IRS Transmittal of United States Attorney's Recommendation, Special Agent's and Criminal Tax Counsel's Reports, and Exhibits from Grand Jury Investigation](https://www.frixlaw.com/law-library/statutes/JM_S6-4.125.md) - [Justice Manual § 6-4.126 Restriction on Disclosure of Grand Jury Matters to IRS for Civil Use](https://www.frixlaw.com/law-library/statutes/JM_S6-4.126.md) - [Justice Manual § 6-4.130 Search Warrants](https://www.frixlaw.com/law-library/statutes/JM_S6-4.130.md) - [Justice Manual § 6-4.200 Tax Division Jurisdiction and Procedures](https://www.frixlaw.com/law-library/statutes/JM_S6-4.200.md) - [Justice Manual § 6-4.209 Stolen Identity Refund Charges](https://www.frixlaw.com/law-library/statutes/JM_S6-4.209.md) - [Justice Manual § 6-4.210 Tax-Related Mail, Wire, or Bank Fraud, RICO, or Money Laundering Charges](https://www.frixlaw.com/law-library/statutes/JM_S6-4.210.md) - [Justice Manual § 6-4.211 Standards of Review](https://www.frixlaw.com/law-library/statutes/JM_S6-4.211.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/JM_S6-4.130. Check the current official text before relying on it. Not legal advice.