8 U.S.C. § 1363a — Undercover investigation authority

(a) In general. For any undercover investigation by the Service^* that is necessary to detect and prosecute crimes against the United States: (1) The Service may use appropriated money to lease space in the United States and its territories and possessions without following the laws listed in subparagraphs (A) through (G): (A) section 1341(a) of title 31; (B) section 6301(a) and (b)(1) through (3) of title 41; (C) chapter 45 of title 41; (D) section 8141 of title 40; (E) section 3324(a) and (b) of title 31; (F) section 6306 of title 41; and (G) section 3901 of title 41. (2) The Service may use appropriated money to establish or acquire proprietary corporations or business entities as part of the undercover operation and operate them commercially, without following section 9102 of title 31. (3) The Service may deposit appropriated money and undercover-operation proceeds in banks or other financial institutions without following section 648 of title 18 or section 3302(a) of title 31. (4) The Service may use undercover-operation proceeds to pay necessary and reasonable expenses of the operation without following section 3302(b) of title 31. The Commissioner^* may use these powers only after giving written certification, in consultation with the Deputy Attorney General^*, that the action authorized by paragraph (1), (2), (3), or (4) is necessary to conduct the operation. This section does not define “Service,“ “undercover investigative operation,“ “proprietary corporation,“ “business entity,“ or “necessary and reasonable expenses.“ (b) Disposition of proceeds no longer required. As soon as practicable after proceeds from an undercover investigation conducted under paragraphs (3) and (4) of subsection (a) are no longer needed for the operation, the proceeds, or the remaining balance, must be deposited in the Treasury as miscellaneous receipts. (c) Disposition of certain corporations and business entities. If a corporation or business entity established or acquired under paragraph (2) of subsection (a) has a net value over $50,000 and will be liquidated, sold, or otherwise disposed of, the Service must report the circumstances, as far in advance as the Commissioner or the Commissioner's designee finds practicable, to the Attorney General, the Director of the Office of Management and Budget, and the Comptroller General. After obligations are paid, the proceeds from the liquidation, sale, or other disposition must be deposited in the Treasury as miscellaneous receipts. (d) Financial audits. The Service must conduct detailed financial audits of closed undercover operations every quarter and report the audit results in writing to the Deputy Attorney General.