
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7622]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                 Subchapter B--General Powers and Duties
 
Sec. 7622. Authority to administer oaths and certify


(a) Internal revenue personnel

    Every officer or employee of the Treasury Department designated by 
the Secretary for that purpose is authorized to administer such oaths or 
affirmations and to certify to such papers as may be necessary under the 
internal revenue laws or regulations made thereunder.

(b) Others

    Any oath or affirmation required or authorized under any internal 
revenue law or under any regulations made thereunder may be administered 
by any person authorized to administer oaths for general purposes by the 
law of the United States, or of any State or possession of the United 
States, or of the District of Columbia, wherein such oath or affirmation 
is administered. This subsection shall not be construed as an exclusive 
enumeration of the persons who may administer such oaths or 
affirmations.

(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(c)(2), struck out 
``Territory'' after ``any State''.
