Justice Manual § 6-5.140

The IRS must obtain a warrant before entering constitutionally protected premises (including opening a bank safe deposit box) to seize property for the payment of taxes. The IRS will directly refer these cases to the United States Attorney’s Office.

IRS counsel will assist the United States Attorney’s Office in preparing the pleadings—which, depending on local practice, will include an ex parte application, affidavit or declaration from the IRS revenue officer, and proposed order—for the United States Attorney’s Office to review and submit to the United States District Court.

After receiving a referral from IRS counsel, the United States Attorney’s Office should expeditiously review the material to determine whether it meets the legal standard for obtaining an order for entry to effect levy, including making an independent determination that the taxpayer is, indeed, recalcitrant, and that the revenue officer has been unable to gain voluntary admittance to the property for purpose of seizure. The United States Attorney’s Office should assure that the revenue officer's affidavit or declaration is complete and accurate, and ascertain whether the case has any unusual features that may lead to denial of the writ.