(a) General. Any delegate of the Secretary authorized under section
1010.912 of this chapter to issue a summons, or any officer or employee
of the Treasury Department or any component thereof who is designated
by that person (whether in the summons or otherwise), is hereby authorized
to receive evidence and to examine witnesses pursuant to the summons.
Any person authorized by law may administer any oaths and affirmations
that may be required under this subpart.
(b) Testimony taken under oath. Testimony of
any person under this chapter may be taken under oath, and shall be
taken down in writing by the person examining the person summoned
or shall be otherwise transcribed. After the testimony of a witness
has been transcribed, a copy of that transcript shall be made available
to the witness upon request, unless for good cause the person issuing
the summons determines, under 5 U.S.C. 555, that a copy should not
be provided. If such a determination has been made, the witness shall
be limited to inspection of the official transcript of the testimony.
3-1708.51
(c) Disclosure of summons,
testimony, or records. Unless the Secretary or a delegate of
the Secretary listed under section 1010.912(a) of this chapter so
authorizes in writing, or it is otherwise required by law, no delegate
of the Secretary listed under section 1010.912 (b) or (c) of this
chapter or other officer or employee of the Treasury Department or
any component thereof shall—
(1) Make public the name of any person
to whom a summons has been issued under this chapter, or release any
information to the public concerning that person or the issuance of
a summons to that person prior to the time and date set for that person’s
appearance or production of records; or
(2) Disclose any testimony
taken (including the name of the witness) or material presented pursuant
to the summons, to any person other than an officer or employee of
the Treasury Department or of any component thereof. Nothing in the
preceding sentence shall preclude a delegate of the Secretary, or
other officer or employee of the Treasury Department or any component
thereof, from disclosing testimony taken, or material presented pursuant
to a summons issued under this chapter, to any person in order to
obtain necessary information for investigative purposes relating to
the performance of official duties, or to any officer or employee
of the Department of Justice in connection with a possible violation
of Federal law.
