A search warrant is an order issued in the name of The People of Puerto Rico, signed by a magistrate, and directed to a peace officer, internal revenue agent or income tax inspector, within the functions of his office, commanding him to search and seize certain personal property and bring it before the magistrate. The term 'internal revenue agent' as used in these rules, does not include internal revenue collectors and assessors, even though some act may confer on internal revenue collectors and assessors the same powers that internal revenue agents have.
Puerto Rico Legal Code