§ 3045.
Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest shall be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.
([June 25, 1948, ch. 645], [62 Stat. 816]; [Pub. L. 90–578, title III, § 301(a)(2)], Oct. 17, 1968, [82 Stat. 1115]; [Pub. L. 101–650, title III, § 321], Dec. 1, 1990, [104 Stat. 5117].)