CALEA and US based foreign e-mail accounts. A deadly lock

If an US law enforcement officer wants to tap an American citizen internet account, the officer must play by the books. But If the US officer wants to wiretap an Italian citizen whose account is hosted in the US by an US company, does the USofficer need to respect the US regulations, or, since the target is a foreigner, he’d be free to play as he wishes? As far as I know, the answer is a sound “no”: the law enforcement officer must always comply to the US regulation (at least because the company that hosts the account is american and it is established on the US soil.)

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