279. Subpoenas

In emergencies, OIA can act on the basis of an oral request containing the above information. In such instances, if OIA concurs in the issuance of a subpoena, the oral request must be followed by a written request.

The following considerations will be taken into account in determining whether such a subpoena should be authorized:

1. The availability of alternative methods for obtaining the records in a timely manner, such as use of mutual assistance treaties, tax treaties or letters rogatory;
2. The indispensability of the records to the success of the investigation or prosecution; and
3. The need to protect against the destruction of records located abroad and to protect the United States' ability to prosecute for contempt or obstruction of justice for such destruction.

OIA must also be consulted prior to initiating enforcement proceedings relating to such subpoenas.

Finally, OIA's concurrence must be obtained prior to serving a subpoena ad testificandum on an officer of, or attorney for, a foreign bank or corporation who is temporarily in or passing through the United States when the testimony sought relates to the officer's or attorney's duties in connection with the operation of the bank or corporation.