Title 26 — Internal Revenue Code
Chapter 78 — Discovery of Liability and Enforcement of Title
§ 7622. Authority to administer oaths and certify
Statutory text
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 904 · 68A Stat. 904
Enacted · 26 U.S.C. § 7622
Aug. 16, 1954, ch. 736, 68A Stat. 904
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 904Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7622(a)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 § 1906(c)(2) · 90 Stat. 1520
Struck · 26 U.S.C. § 7622(b)
Pub. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”.Enacted provision · exact public law section
(2) Section 7622(b) is amended by striking out “, Territory,”.
2 of 3 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–455, § 1906(c)(2), struck out “Territory” after “any State”.
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 904
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), , 90 Stat. 1834, 1835.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), , 90 Stat. 1834, 1835.)