8 U.S.C. § 1363a : US Code - Section 1363A: Undercover investigation authority

Search 8 U.S.C. § 1363a : US Code - Section 1363A: Undercover investigation authority

(a) In general
With respect to any undercover investigative operation of the
Service which is necessary for the detection and prosecution of
crimes against the United States - 
(1) sums appropriated for the Service may be used for leasing
space within the United States and the territories and
possessions of the United States without regard to the following
provisions of law:
(A) section 1341(a) of title 31,
(B) section 11(a) of title 41,
(C) section 255 of title 41,
(D) section 8141 of title 40,
(E) section 3324(a) and (b) of title 31,
(F) section 22 of title 41, and
(G) subsections (a) and (c) (!1) of section 254 of title 41;
(2) sums appropriated for the Service may be used to establish
or to acquire proprietary corporations or business entities as
part of an undercover operation, and to operate such corporations
or business entities on a commercial basis, without regard to the
provisions of section 9102 of title 31;
(3) sums appropriated for the Service, and the proceeds from
the undercover operation, may be deposited in banks or other
financial institutions without regard to the provisions of
section 648 of title 18 and of section 3302(a) of title 31; and
(4) the proceeds from the undercover operation may be used to
offset necessary and reasonable expenses incurred in such
operation without regard to the provisions of section 3302(b) of
title 31.
The authority set forth in this subsection may be exercised only
upon written certification of the Commissioner, in consultation
with the Deputy Attorney General, that any action authorized by
paragraph (1), (2), (3), or (4) is necessary for the conduct of the
undercover operation.
(b) Disposition of proceeds no longer required
As soon as practicable after the proceeds from an undercover
investigative operation, carried out under paragraphs (3) and (4)
of subsection (a) of this section, are no longer necessary for the
conduct of the operation, the proceeds or the balance of the
proceeds remaining at the time shall be deposited into the Treasury
of the United States as miscellaneous receipts.
(c) Disposition of certain corporations and business entities
If a corporation or business entity established or acquired as
part of an undercover operation under paragraph (2) of subsection
(a) of this section with a net value of over $50,000 is to be
liquidated, sold, or otherwise disposed of, the Service, as much in
advance as the Commissioner or Commissioner's designee determines
practicable, shall report the circumstances to the Attorney
General, the Director of the Office of Management and Budget, and
the Comptroller General. The proceeds of the liquidation, sale, or
other disposition, after obligations are met, shall be deposited in
the Treasury of the United States as miscellaneous receipts.
(d) Financial audits
The Service shall conduct detailed financial audits of closed
undercover operations on a quarterly basis and shall report the
results of the audits in writing to the Deputy Attorney General.