CCA 200106001: Civil forfeiture reform affects IRS seizures differently by statute

Plain-English summary

Chief Counsel reviewed the Civil Asset Forfeiture Reform Act of 2000 for IRS Criminal Investigation. The memorandum distinguishes forfeitures under Title 18 from those under the Internal Revenue Code. It says the Act's new general civil forfeiture rules under 18 U.S.C. § 983 expressly exclude Title 26 forfeitures, so many notice, claim, and proof procedures for Code forfeitures would stay as they were. Counsel also identified provisions outside that general rule that could apply to Code forfeitures where Title 26 had no specific procedure. An attached table compares the existing and new procedures for both kinds of forfeiture as the Act approached its August 2000 effective date.

Ruling snapshot

• Question: How would the 2000 civil forfeiture reforms affect IRS forfeitures under Title 18 and the Internal Revenue Code?
• Outcome: Advice given; the impact depends on the statute used for forfeiture.
• Key authorities: Civil Asset Forfeiture Reform Act of 2000; 18 U.S.C. § 983; IRC §§ 7301 et seq., 7324.

Full text (IRS public release)

INTERNAL REVENUE SERVICE

May 18, 2000
Number: 200106001
Release Date: 2/9/2001
CC:EL:CT-108075-00
MYanes

UILN: 9999.92-00

MEMORANDUM FOR CHIEF, CRIMINAL INVESTIGATION

FROM: Barry J. Finkelstein
Assistant Chief Counsel (Criminal Tax)

SUBJECT: Civil Asset Forfeiture Reform Act of 2000

On April 25, 2000, President Clinton signed into law the Civil Asset Forfeiture Reform Act of 2000,1 (hereinafter referred to as “CAFRA”). CAFRA represents the culmination of a seven year effort to reform the United States’ civil asset forfeiture laws2 to make the procedures fair and more equitable. The intent is to strike an appropriate balance between the needs of law enforcement and the rights of individuals to not have their property forfeited without proper safeguards. CAFRA, as enacted, amends multiple statutes and creates four new statutory provisions which streamline seizure and forfeiture procedures. Most of the statutory changes apply prospectively and take effect on August 23, 2000, 120 days from date of enactment.

The new general rules relating to civil forfeiture created by CAFRA, encompassed in 18 U.S.C. § 983, apply to all civil forfeitures except forfeitures which occur under Titles 19 and 26, the Federal Food, Drug and Cosmetic Act, the Trading with the Enemy Act and 22 U.S.C. § 401. Despite these exceptions, there are several provisions which apply to all civil forfeiture actions under federal law. Consequently, these sections apply to forfeitures under Title 26 as well as Title 18. Sections of CAFRA amend provisions within sections of Titles 8, 18, 19, 21, 28, and 42. Categorically, the IRS seizes and forfeits property under 18 U.S.C. § 981 et.seq., and 26 U.S.C. §§ 7301 et seq., (hereinafter referred to as “Code” forfeitures).

As set forth in more detail in the attachment to this document, the most significant reforms affect Title 18 forfeitures. CAFRA affects Code forfeitures primarily with respect to ancillary issues not addressed in the Code forfeiture statute. Specifically, we believe certain CAFRA sections apply to Code forfeitures in the absence of specific

1
Civil Asset Forfeiture Reform Act of 2000, Pub. L. No. 106-185.
2
146 Cong. Rec. H2046 (daily ex. April 11, 2000) (statement of Rep. Hyde).

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provisions within Title 26, the Code of Federal Regulations, and the regulations to the internal revenue code which encompass the procedures for seizing and forfeiting property. These CAFRA sections would work in conjunction with existing Code forfeiture provisions to insure fairness to individuals whose property may be seized and forfeited. There are several provisions which do not fall within the jurisdiction of the IRS, thus they are not included in this discussion. They include forfeitures related to alien smuggling offenses and amendments to the Controlled Substances Act relating to forfeitures, 21 U.S.C. § 881.

The changes instituted by CAFRA affect, in varying degrees, every agency which seizures and forfeitures property. While some changes are favorable to law enforcement generally, several may restrain seizures and hamper the asset forfeiture program. Many of the provisions in CAFRA will not affect the way the IRS currently conducts administrative seizures and forfeitures. These provisions apply predominantly to judicial forfeitures and would encompass administrative forfeitures converted into judicial forfeiture actions by the filing of a claim.

Should you have any questions concerning this matter, please feel free to contact Marta Yanes of the Criminal Tax Division on (202) 622-4470.

cc: Assistant Regional Counsel (Criminal Tax)

Attachment

MYANES7/5-18-00/CAFRAmemo2.wpd

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CC:EL:CT-108075-00
CT-108075-00
UILN: 9999.92-00
CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES
Notice Current Process Current Process 18 U.S.C. § 983(a)(1) Notice (seizure letter) sent within 5 days of seizure to Notice (seizure letter) sent within 5 days of
known interested parties. Within 10 days, seized seizure to known interested parties. Within Notice is required within property package sent to District Counsel who
10 days, seized property package sent to
60 days unless an prepares a Law and Fact Memo to District Director District Counsel who prepares a Law and
extension is granted by (DD). Treasury policy requires notice to be provided Fact Memo to DD. Treasury policy requires
an agency HQ within 60 days of seizure. If notice not provided and notice within 60 days of seizure. If notice
supervisor or the court. certain other factors are not present, the property is not provided and certain other factors are
Contraband or other returned. not present, the property is returned.
illegal property will not
be returned. If notice New Process New Process
not provided, property Notice statutorily required within 60 days or property No change, § 983 expressly excludes
must be returned must be returned without prejudice. HQ supervisor Title 26 forfeitures from its coverage.
(without prejudice to may grant one 30 day extension if notice may have However, new procedures need to be government to re-seize an adverse affect. Court may grant further developed in view of the fact there is no and start process anew). extensions for good cause. CT field attorneys should longer a District Director.
continue to prepare Law and Fact Memoranda. Since
Notice is not required if, there will be no DD, it may be that the Law and Fact before the 60 day period Memo is addressed to the Special Agent in Charge expires, the government (SAC). files a civil judicial forfeiture action or Notice in Seizures for Evidence obtains a criminal When property is seized for evidence without an indictment containing an intent to forfeit, the 60 day is period not applicable. allegation the property is The 60 day period begins earliest moment the IRS, subject to forfeiture. AUSA or TEOAF determine property no longer has
evidentiary value. Notice provision does not cover seizures for evidence which may or may not ultimately be forfeited.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Claims Current Process Current Process 18 U.S.C. § 983(a)(2) Claimant has 20 days from first publication of notice Claimant has 30 days from first publication
to file a claim and cost bond. Bond is the lesser of of notice to file a claim and cost bond.
Cost bond eliminated. $5,000.00 or 10% of the value of the property seized Bond is $2,500.00 (in most cases), for the Anyone may file a claim. merely for right to contest a civil forfeiture in court. right to contest a civil forfeiture in court. Claimants have 30 days
from final publication or New Process
New Process
35 days from mailing of Cost bond eliminated. Any claimant having an No change, § 983 expressly excludes notice. CAFRA requires interest may file a claim under penalties of perjury. Title 26 forfeitures from its coverage. each agency to provide Claimant must file claim within 30 days from date of forms for claimants. last publication of notice or 35 days from the date Court may impose fine notice letter is mailed. Despite the elimination of the for frivolous claim. cost bond, a court may impose a civil fine if it finds
the claimant’s assertion of an interest was frivolous.
Complaint Current Process Current Process 18 U.S.C. § 983(a)(3) No provision, however, there is a statute of No provision, however, there is a statute of
limitations and possible due process violation if delay limitations and possible due process
Government has 90 in commencing action is not reasonable. violation if delay in commencing action is
days from the filing of a
not reasonable.
claim to file a civil
complaint, start criminal New Process
New Process
forfeiture or return Government must file a civil complaint or commence No change, § 983 expressly excludes property. Court can criminal forfeiture within 90 days or the property must Title 26 forfeitures from its coverage. extend 90 day period for be returned. If no action is taken within the 90 day
good cause or by
period, then civil forfeiture is barred in connection
parties’ agreement. with that underlying offense. The 90 day period may
May not re-seize
be extended by a court for good cause shown or by
property to forfeit for agreement of the parties.
same crime.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Representation Current Process Current Process 18 U.S.C. § 983(b) Claimants have no right to representation in a civil Claimants have no right to representation in
forfeiture proceeding.
a civil forfeiture proceeding.
Provides representation
for indigents under New Process New Process
certain circumstances. Court may appoint counsel to represent indigent No change, § 983 expressly excludes claimant if real property subject to forfeiture is used Title 26 forfeitures from its coverage. as primary residence, or claimant represented by court appointed counsel in a related criminal case.
Burden of Proof Current Process Current Process 18 U.S.C. § 983(c) Government required to make initial showing of Need proof by a preponderance of the
probable cause the property is subject to forfeiture. evidence.
Government bears Burden then shifts to owner to establish property’s burden of proof by a innocence and prove, by a preponderance of the preponderance of the evidence, property is not subject to forfeiture. evidence. Hearsay
evidence no longer New Process New Process
acceptable. Government The burden is on the government by a No change, § 983 expressly excludes may use evidence preponderance of the evidence. Probable cause Title 26 forfeitures from its coverage. gathered after filing needed for seizure but will not suffice for forfeiture. complaint. If forfeiture Only burden on the claimant is to prove he/she is an theory is that property innocent owner. See next section. was used to commit offense, a substantial connection must be established.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Innocent Owner Current Process Current Process
Defense Claimant bears the burden to prove he/she was not No statutory provision. Case law provides
18 U.S.C. § 983(d) wilfully negligent, lacked the intent to violate the law good faith purchaser can assert innocent or defraud in allowing the property’s illegal use; was owner defense prior to government
All other innocent owner a subsequent innocent purchaser; or show the obtaining a judgment. defenses repealed. property was not in fact used unlawfully. Protects innocent
owners and bona fide New Process New Process
purchaser and heirs who One innocent owner provision to apply to Title 18 No change, § 983 expressly excludes inherit estates from forfeitures. Makes distinction between current Title 26 forfeitures from its coverage. claimants. Person owners and subsequent owners of seized property. presumed innocent if Property owners presumed innocent if they alert law alerts law enforcement. enforcement or do all that is reasonable to prevent
the property’s illegal use, including revoking third party consent. Provision applicable when evaluating merits of a petition for remission or mitigation.
Motion to Set Aside Current Process Current Process Forfeiture No statutory provision. Case law gives claimant Petition for restoration of proceeds required 18 U.S.C. § 983(e) eleven years to contest the forfeiture. Case may be within 90 days from date property is sold or
reopened if statute of limitations has not expired. disposed of. If not, IRS may deny petition.
Limitation period to
challenge completed New Process New Process
forfeitures. Remedy for Claimant may motion to set aside declaration of No change, § 983 expressly excludes defective or lack of forfeiture. If court grants motion, government must Title 26 forfeitures from its coverage.
notice.
commence subsequent proceeding within 60 days for
administrative forfeitures; within 6 months for judicial forfeitures. Claimant now has up to 5 years from the date of final publication of notice of seizure to contest the forfeiture. This is claimant’s exclusive remedy.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Release of Seized Current Process Current Process
Property No statutory provision; case law allows claimant to 26 U.S.C. § 7324(3) provides for return of
18 U.S.C. § 983(f) file a motion under Federal Rules of Criminal property to owner upon giving a bond in an
Procedure 41(e) for release of property if no amount equal to the appraised value of Procedure for enabling forfeiture action is pending. property. claimant to request
immediate release of New Process New Process
seized property pending Claimant entitled to release of seized property, other No change, § 983 expressly excludes
trial. than contraband, cash evidence, or property suited Title 26 forfeitures from its coverage.
for illegal activity or likely to be used to commit additional crimes, pending trial upon showing of hardship. Government must respond and release the property within 15 days of receiving request for release. If no response, claimant can petition the court for the release.
Proportionality Current Process Current Process 18 U.S.C. § 983(g) Successful use of the Eighth Amendment argument No mitigation provision. Can file a claim,
to challenge forfeiture limited until Bajakajian submit a petition or an offer in compromise Claimant may petition decision. the court to determine
whether the forfeiture New Process
New Process
was constitutionally Codifies the Bajakajian decision. The court may No change, § 983 expressly excludes
excessive. make a determination, in a hearing without a jury, Title 26 forfeitures from its coverage.
whether the forfeiture is “grossly disproportional to the offense.”

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Civil Fines Current Process Current Process
18 U.SC. § 983(h) No provision for imposing civil fines nor limiting No provision for imposing civil fines nor
actions by prisoners.
limiting actions by prisoners.
Court can fine claimant
10% forfeited property’s New Process
New Process
value for frivolous claim, Provides means to limit frivolous claims as alternative No change, § 983 expressly excludes fine limit $250 to $5,000. to the cost bond requirement.
Title 26 forfeitures from its coverage.

Restraining Orders and Current Process Current Process
Protective Orders A temporary restraining order is only available in No existing provision for obtaining civil
18 U.S.C. § 983(j) criminal forfeitures. No existing provision for restraining orders.
obtaining civil restraining orders.
Method for obtaining
order to secure New Process New Process availability of property A court may now enter a restraining order or take No change, § 983 expressly excludes subject to forfeiture. other action to preserve the availability of property for Title 26 forfeitures from its coverage.
forfeiture. The order is good for ten days after the date it is entered, unless extended for good cause shown or unless the affected party consents to an extension. Hearsay evidence is allowed.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Real Property Current Process Current Process New 18 U.S.C. § 985 Treasury policy and case law requires notice and a Requirement that Assistant Chief Counsel
hearing prior to seizure. Department of Justice policy (CT) approve seizures of real property.
Requirements for requires real property forfeitures to proceed judicially. DOJ policy requires real property forfeitures
forfeiture of all real
to proceed judicially.
property interests.
New Process
New Process
Notice and hearing required statutorily. May seize Code forfeitures of real property are rare prior to notice and hearing under specific and still require the approval of Division circumstances. All civil forfeitures must proceed as Counsel/Associate Chief Counsel (CT).
judicial forfeitures.
Notice and hearing required statutorily.
May seize prior to notice and hearing under specific circumstances. All civil forfeitures must proceed as judicial forfeitures.
Proceeds Current Process Current Process 18 U.S.C. § 981(a)(1)(C) Only the proceeds traceable to violations of certain Only the instrumentalities of a Title 26
offenses are forfeitable.
offense are forfeitable. No proceeds are
Expands definition of
forfeitable under Title 26.
proceeds.
New Process
New Process
Offenses constituting SUAs as defined in 18 U.S.C. No change, statute not applicable because § 1956(c)(7) are now included in the types of subsection does not include Title 26 violations which subject their traceable proceeds to offenses. forfeiture.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Seizure Warrants Current Process Current Process 18 U.S.C. § 981(b) Treasury policy encourages use of seizure warrants Treasury policy encourages use of seizure
to seize property. Seizures based on probable warrants to seize property. Seizures based
Permissible methods to cause, without warrant allowed incident to lawful on probable cause, without warrant allowed
effect seizure. arrest or search; warrants of arrest in rem; and incident to lawful arrest or search; warrants
adoptive seizures.
of arrest in rem; and adoptive seizures.

New Process
New Process
No change in current practice. Seizure warrants No change in current practice. Seizure required for all seizures of forfeitable property. warrants required for all seizures of forfeitable property.

Restitution Current Process Current Process 18 U.S.C. § 981(e) There is limited authority to use forfeited property for The proceeds of Code forfeitures are
restitution to victims of crimes.
deposited into the General Fund. Disposed
Enables the government
of property, or the proceeds of forfeited
to use forfeited funds to
property, may be returned to an owner,
restore a victim’s loss.
claimant or petitioner.

New Process
New Process
Permits the use of forfeited property to pay restitution No change, statute does not apply as to victims. This provision also allows the proceeds of property seized under Title 26 not forfeited a money laundering specified unlawful activity (SUA) pursuant to this statute (18 U.S.C. § 981). to be restored to the victim of the underlying crime.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Stay of Civil Forfeiture Current Process Current Process 18 U.S.C. § 981(g) Government can motion for stay of related forfeiture Government can motion for stay of related
proceeding upon filing of indictment or information for forfeiture proceeding upon filing of
Procedures for halting good cause.
indictment or information for good cause.
continuation of civil
action pending New Process New Process completion of criminal Either party may motion court to stay civil forfeiture No change, statute does not apply because case. proceeding. Government must show ability to this subsection is specific to forfeitures
conduct related criminal investigation or to prosecute under 18 U.S.C. § 981. criminal case will be adversely affected. No file indictment or information is required. Claimant must show continuation of civil action will burden his right against self-incrimination. Court may enter protective order limiting discovery without granting stay.
Access to Records in Current Process Current Process Bank Secrecy Case law holds claimant may not refuse to sign Case law holds claimant may not refuse to
Jurisdictions consent for release of records allowing government sign consent for release of records allowing
18 U.S.C. § 986
access to foreign financial records because signature government access to foreign financial
is not testimonial and thus not incriminating. records because signature is not
Method to enable
testimonial and thus not incriminating.
government to obtain
banking information New Process New Process
from foreign Codifies current case law. Authorizes the court to ‡ Codifies current case law. There is a
jurisdictions. dismiss a claim where claimant refuses to produce basis to believe this section will apply to
material records or waive secrecy unless, there is a authorize the court to dismiss a civil claim Constitutional privilege or statutory basis for the where claimant refuses to produce material
refusal.
records or waive secrecy unless, there is a
Constitutional privilege or statutory basis for the refusal.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Fungible Property in Current Process Current Process
Bank Accounts Forfeiture of fungible property authorized in certain No tracing provision.
18 U.S.C. § 984 civil cases when no property traceable to the underlying offense is available.
Permits the government
New Process
to seize and forfeit New Process Unsure whether provision will apply. Prior
identical property Forfeiture of fungible property is authorized in all civil to CAFRA, forfeiture of fungible property provided it is cash, forfeiture cases when no property traceable to the was limited to actions for forfeitures in monetary instruments in underlying offense is available. Forfeiture actions connection with any offense under 18 bearer form, funds on must still be commenced within one year of the U.S.C. §§ 1956, 1957, or 1960 or 31 U.S.C.
deposit in a financial offense.
§§ 5322 or 5324. Limitation removed and
institution or precious
amended language makes section apply to
metals, found in the
“any forfeiture action in rem.” May apply to
same place or account
situations where cash is used to commit an
as offending property.
offense but can not forfeit the cash because
it has been deposited and spent. May be able to seize cash found in the same place as the offending cash was originally placed.
Destruction or Removal Current Process Current Process of Property to Prevent IRS does not have existing procedures for IRS does not have existing procedures for Seizure determining whether violation of this section has determining whether violation of this section 18 U.S.C. § 2232 occurred nor whether to charge individual for has occurred nor whether to charge
violating it.
individual for violating it.
Criminal penalty for
destruction, removal, New Process
New Process
impairment of Decision whether to charge a violation of this statute Decision whether to charge a violation of
jurisdiction; or for within purview of DOJ. this statute within purview of DOJ. providing notice of search or warrant.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Cooperation Among Current Process Current Process Federal Prosecutors Only grand jury material relating to banking law Only grand jury material relating to banking 18 U.S.C. § 3322(a) violations can be disclosed for use in civil forfeiture law violations can be disclosed for use in
actions.
civil forfeiture actions.
Procedures for use of
grand jury material for New Process New Process
civil forfeiture purposes. Allows disclosure of grand jury material to
Allows disclosure of grand jury material to
government attorneys for use in any civil forfeiture government attorneys for use in any civil
action.
forfeiture action.

Statute of Limitations Current Process Current Process
19 U.S.C. § 1621 Action for civil forfeiture must be commenced within 28 U.S.C. § 2462 states forfeiture must be
five years of the discovery of the offense giving rise commenced within 5 years from date the Provides the time limit in to forfeiture. claim first accrued. which the government
can bring an action for New Process New Process
forfeiture. Same five year limitation, but adds provision Statute does not apply as Title 26 has its
requiring the commencement of the proceeding own governing statute, 28 U.S.C. § 2462 withing two years of when property’s involvement in the crime was discovered, which ever is later.
Expands reach of civil forfeiture of property whose involvement in the criminal offense is discovered after the five year limit.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Criminal Forfeiture Current Process Current Process Alternative to Civil Civil forfeiture of proceeds of an SUA without No provision. DOJ policy precludes
Forfeiture
statutory criminal forfeiture provision is required. forfeitures for violations of Title 26 not
28 U.S.C. § 2461
Statutes authorize only civil forfeiture for numerous specifically authorized within Title 26.
crimes.
If forfeiture authorized in
connection with a New Process New Process
violation of a
Allows civil forfeitures to be perfected in a criminal May now criminally forfeit any property
Congressional Act, then arena.
subject to civil forfeiture under Title 26 as
may include forfeiture in
part of the criminal tax case because the
indictment or information
statutory language includes any forfeiture in
if there is no specific
connection with a violation of an Act of
statutory provision for
Congress.
criminal forfeiture upon
conviction.
Attorneys Fees and Current Process Current Process
Costs Case law awarded successful claimants attorneys Case law awarded successful claimants
28 U.S.C. § 2465 fees under the Equal Access to Justice Act. attorneys fees.

Provides compensation New Process New Process to prevailing parties for The government is liable for attorney’s fees and The government is liable for attorney’s fees incurred attorney’s fees costs if a claimant substantially prevails in the and costs if a claimant substantially prevails and costs including forfeiture action, with some exceptions. The in the forfeiture action, with some
payment of pre government must also pay prejudgment interest exceptions. The government must also pay
judgment and post actually earned or at an imputed rate. prejudgment interest actually earned or at
judgment interest. If no
an imputed rate.
interest actually earned,
then liable for interest at
an imputed rate.

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CAFRA SECTION TITLE 18 FORFEITURES CODE FORFEITURES Fugitive Disentitlement Current Process Current Process New 28 U.S.C. § 2466 There is nothing statutorily to prevent fugitives from There is nothing to prevent fugitives from
challenging forfeitures without having to surrender on challenging forfeitures without having to Bars a fugitive’s use of criminal charges. surrender on criminal charges. the court system.
New Process
New Process
Authorizes the court to dismiss claims filed by Authorizes court to dismiss claims filed by fugitives who purposely leave the jurisdiction. fugitives who purposely leave the Fugitive claimants will not be able to challenge IRS jurisdiction to avoid prosecution. Fugitives
forfeitures under these circumstances.
will not be able to challenge related IRS
civil forfeitures under these circumstances.

Enforcement of Foreign Current Process Current Process Forfeiture Judgment No current provision. No current provision. New 28 U.S.C. § 2467
New Process
New Process
United States may Provision does not directly affect the IRS and may Provision does not directly affect the IRS
enforce a forfeiture only impact seizures for forfeitures if the property and may only impact seizures for forfeitures
judgment obtained
sought by the foreign jurisdiction is in the custody of if the property sought by the foreign
against an individual in a the IRS.
jurisdiction is in the custody of the IRS.
foreign country against
his/her property in the
United States.

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CAFRA SECTION                        TITLE 18 FORFEITURES                                 CODE FORFEITURES

Federal Tort Claims Act Current Process Current Process 28 U.S.C. § 2680(c) The government is exempt from liability for damage The government is exempt from liability for
caused during the handling or storage of property in damage caused during the handling or Act passed to provide the custody of law enforcement officers.
storage of property in the custody of law
compensation for
enforcement officers.
damage to seized
property. New Process New Process
Expands the types of eligible claims under the Act, to Expands the types of eligible claims under allow claims against the government for injury or loss the Act. TEOAF believes the property of goods, merchandise or other property while in the owner must still show the law enforcement possession of any law enforcement officer. TEOAF officers were negligent. Code forfeitures believes the property owner must still show the law are included within its reach as the
enforcement officers were negligent.
amendment makes the Act applicable to
forfeitures under “any provision of Federal Law.”

‡ We believe 18 U.S.C. § 986 applies to Code forfeitures as Title 26 does not have an applicable provision which governs access to foreign records and is silent with respect to access to foreign records.

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