The Law Mind

ENFORCEMENT OF INTERNAL REVENUE LAWS

N.D. Ga. LR 64.1

In accordance with 26 U.S.C. § 7402, the magistrate judges are authorized to issue orders, warrants, or other processes as may be necessary or appropriate for the enforcement of Internal Revenue Laws including, but not limited to, warrants for seizure of property in satisfaction of tax assessments.
Official source: https://www.gand.uscourts.gov/sites/gand/files/local_rules/NDGARulesCV_4_0.pdf · retrieved 2026-07-23