Request - Upon request, an MSB must
make its list available to FinCEN and any other appropriate law
enforcement agency (including, without limitation, the examination
function of the Internal Revenue Service in its capacity as delegee
of Bank Secrecy Act examination authority). Requests for agent list
information must be coordinated through FinCEN in the manner and
to the extent determined by FinCEN.
31 CFR 103.41(d)(1) and (d)(2)(ii)