Regulations prescribed by the Secretary under sections 7331, 7332, and 7333 of this title may contain such definitions, and may provide for such safeguards and procedures (including procedures and criteria for the issuance and scope of court orders under section 7332(b)(2)(C)
1
See References in Text note below.
of this title), as are necessary to prevent circumvention or evasion of such regulations or to facilitate compliance with such regulations.