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Treasury Regulations · 26 CFR

§ 301.7514-1. Seals of office.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 7514

Cite as 26 CFR § 301.7514-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
November 3, 1967 by 32 FR 15241
Last amended
October 27, 1995 by T.D. 8625
Issued under
26 U.S.C. § 7514
Length
2,263 words · about 10 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) Establishment of seals—
(1) Commissioner of Internal Revenue. There is hereby established in and for the office of the Commissioner of Internal Revenue an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “Office of” and in the lower part the words “Commissioner of Internal Revenue.”
Formula or figure printed as an image in § 301.7514-1(a)(1) (Federal Register graphic ec14no91.123)
(2) Establishment of uniform seal.
(i) In addition to the seals of office prescribed for those offices set forth in paragraphs (a)(3) through (8) of this section, a uniform seal for use by any office of internal revenue is established. The uniform seal is described as follows, and is illustrated in this paragraph (a)(2)(i). A circle within which shall appear that part of the seal of the Treasury Department represented by the shield with a dark background. Exterior to this circle and within a circumscribed circle forming the exterior of the seal shall appear words describing the specific office of internal revenue authorized to use the seal under this section. This paragraph (a)(2) is effective on October 27, 1995. The uniform seal is as follows:
Formula or figure printed as an image in § 301.7514-1(a)(2)(i) (Federal Register graphic ec14no91.124)
(ii) The uniform seal may be used by any office of internal revenue set forth in paragraphs (a) (3) through (8) of this section, and any other office designated by the Commissioner to use a seal, including the following internal revenue offices resulting from a reorganization of the IRS that will be implemented beginning October 1, 1995:

Office of Regional Commissioner for:

Midstates Region (Dallas)

Northeast Region (Manhattan)

Southeast Region (Atlanta)

Western Region (San Francisco)

Office of District Director for:

Arkansas-Oklahoma District (Oklahoma City)

Brooklyn District

Central California District (San Jose)

Connecticut-Rhode Island District (Hartford)

Delaware-Maryland District (Baltimore)

Georgia District (Atlanta)

Gulf Coast District (New Orleans)

Houston District

Illinois District (Chicago)

Indiana District (Indianapolis)

Kansas-Missouri District (St. Louis)

Kentucky-Tennessee District (Nashville)

Los Angeles District

Manhattan District

Michigan District (Detroit)

Midwest District (Milwaukee)

New Jersey District (Newark)

New England District (Boston)

North Central District (St. Paul)

North Florida District (Jacksonville)

North-South Carolina District (Greensboro)

North Texas District (Dallas)

Northern California District (Oakland)

Ohio District (Cincinnati)

Pacific-Northwest District (Seattle)

Pennsylvania District (Philadelphia)

Rocky Mountain District (Denver)

South Florida District (Fort Lauderdale)

South Texas District (Austin)

Southern California District (Laguna Niguel)

Southwest District (Phoenix)

Upstate New York District (Buffalo)

Virginia-West Virginia District (Richmond)

Office of Director of Computing Centers in:

Detroit

Memphis

Martinsburg

Office of Director of Submission Processing Centers in:

Austin

Cincinnati

Memphis

Kansas City

Ogden

Office of Director of Customer Service Centers in:

Andover Atlanta Austin Baltimore Brookhaven Buffalo Cincinnati Cleveland Dallas Denver Fresno Indianapolis Jacksonville Kansas City Memphis Nashville Ogden Philadelphia Pittsburgh Portland, OR Richmond St. Louis Seattle.
(3) District Directors of Internal Revenue.
(i) There is hereby established an official seal in and for each of the offices of District Director of Internal Revenue listed in subdivision (ii) of this subparagraph. The seal is described as follows, and one such seal is illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “District Director of Internal Revenue” and in the lower part the location of the office for which the seal is established.
Formula or figure printed as an image in § 301.7514-1(a)(3)(i) (Federal Register graphic ec14no91.125)
(ii) The offices of District Director of Internal Revenue for which seals are established in subdivision (i) of this subparagraph are as follows:

District Director of Internal Revenue, Birmingham, Ala.

District Director of Internal Revenue, Anchorage, Alaska.

District Director of Internal Revenue, Phoenix, Ariz.

District Director of Internal Revenue, Little Rock, Ark.

District Director of Internal Revenue, Los Angeles, Calif.

District Director of Internal Revenue, San Francisco, Calif.

District Director of Internal Revenue, Denver, Colo.

District Director of Internal Revenue, Hartford, Conn.

District Director of Internal Revenue, Wilmington, Del.

District Director of Internal Revenue, Ft. Lauderdale, Fla.

District Director of Internal Revenue, Jacksonville, Fla.

District Director of Internal Revenue, Atlanta, Ga.

District Director of Internal Revenue, Honolulu, Hawaii.

District Director of Internal Revenue, Boise, Idaho.

District Director of Internal Revenue, Chicago, Ill.

District Director of Internal Revenue, Springfield, Ill.

District Director of Internal Revenue, Indianapolis, Ind.

District Director of Internal Revenue, Des Moines, Iowa.

District Director of Internal Revenue, Wichita, Kans.

District Director of Internal Revenue, Louisville, Ky.

District Director of Internal Revenue, New Orleans, La.

District Director of Internal Revenue, Augusta, Maine.

District Director of Internal Revenue, Baltimore, Md.

District Director of Internal Revenue, Boston, Mass.

District Director of Internal Revenue, Detroit, Mich.

District Director of Internal Revenue, St. Paul, Minn.

District Director of Internal Revenue, Jackson, Miss.

District Director of Internal Revenue, St. Louis, Mo.

District Director of Internal Revenue, Helena, Mont.

District Director of Internal Revenue, Omaha, Nebr.

District Director of Internal Revenue, Portsmouth, N.H.

District Director of Internal Revenue, Newark, N.J.

District Director of Internal Revenue, Albuquerque, N. Mex.

District Director of Internal Revenue, Albany, N.Y.

District Director of Internal Revenue, Brooklyn, N.Y.

District Director of Internal Revenue, Buffalo, N.Y.

District Director of Internal Revenue, Manhattan, New York, N.Y.

District Director of Internal Revenue, Greensboro, N.C.

District Director of Internal Revenue, Fargo, N. Dak.

District Director of Internal Revenue, Cincinnati, Ohio.

District Director of Internal Revenue, Cleveland, Ohio.

District Director of Internal Revenue, Oklahoma City, Okla.

District Director of Internal Revenue, Portland, Oreg.

District Director of Internal Revenue, Philadelphia, Pa.

District Director of Internal Revenue, Pittsburgh, Pa.

District Director of Internal Revenue, Providence, R.I.

District Director of Internal Revenue, Columbia, S.C.

District Director of Internal Revenue, Aberdeen, S. Dak.

District Director of Internal Revenue, Nashville, Tenn.

District Director of Internal Revenue, Austin, Tex.

District Director of Internal Revenue, Dallas, Tex.

District Director of Internal Revenue, Houston, Tex.

District Director of Internal Revenue, Salt Lake City, Utah.

District Director of Internal Revenue, Richmond, Va.

District Director of Internal Revenue, Burlington, Vt.

District Director of Internal Revenue, Seattle, Wash.

District Director of Internal Revenue, Parkersburg, W. Va.

District Director of Internal Revenue, Milwaukee, Wis.

District Director of Internal Revenue, Cheyenne, Wyo.

(iii) There is hereby established an official seal in and for each of the offices of district director of internal revenue listed in paragraph (a)(2)(iv) of this section. The seal is described as follows, and one such seal is illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “DISTRICT DIRECTOR OF INTERNAL REVENUE” and in the lower part the location of the office for which the seal is established.
Formula or figure printed as an image in § 301.7514-1(a)(3)(iii) (Federal Register graphic ec14no91.126)
(iv) The offices of district director of internal revenue for which seals are established in paragraph (a)(2)(iii) of this section are as follows:

District Director of Internal Revenue, Laguna Niguel, CA.,

District Director of Internal Revenue, Sacramento, CA.,

District Director of Internal Revenue, San Jose Dist.

(v) There is hereby established an official seal in and for the office of district director of internal revenue listed in paragraph (a)(2)(vi) of this section. The seal is described as follows, and illustrated below: A circle within which shall appear the Internal Revenue emblem. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “DISTRICT DIRECTOR OF INTERNAL REVENUE” and in the lower part the location of the office for which the seal is established.
Formula or figure printed as an image in § 301.7514-1(a)(3)(v) (Federal Register graphic ec14no91.127)
(vi) The office of district director of internal revenue for which the seal is established in paragraph (a)(2)(v) of this section is as follows:

District Director of Internal Revenue, Las Vegas, Nevada.

(4) Assistant Commissioner (International). There is hereby established in and for the office of the Assistant Commissioner (International) an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “ASSISTANT COMMISSIONER (INTERNATIONAL)” and in the lower part “Washington, D.C. Internal Revenue Service”.
Formula or figure printed as an image in § 301.7514-1(a)(4) (Federal Register graphic ec14no91.128)
(5) Regional Commissioners of Internal Revenue.
(i) There is hereby established an official seal in and for each of the offices of Regional Commissioner of Internal Revenue listed in subdivision (ii) of this subparagraph. The seal is described as follows, and one such seal is illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “Regional Commissioner of Internal Revenue” and in the lower part the title of the region for which the seal is established.
Formula or figure printed as an image in § 301.7514-1(a)(5)(i) (Federal Register graphic ec14no91.129)
(ii) The offices of the Regional Commissioner of Internal Revenue for which seals are established in subdivision (i) of this subparagraph are as follows:

Regional Commissioner of Internal Revenue, Central Region.

Regional Commissioner of Internal Revenue, Mid-Atlantic Region.

Regional Commissioner of Internal Revenue, Midwest Region.

Regional Commissioner of Internal Revenue, North-Atlantic Region.

Regional Commissioner of Internal Revenue, Southeast Region.

Regional Commissioner of Internal Revenue, Southwest Region.

Regional Commissioner of Internal Revenue, Western Region.

(6) Directors of Internal Revenue Service Centers.
(i) There is hereby established an official seal in and for each of the offices of Director of Internal Revenue Service Center listed in subdivision (ii) of this subparagraph. The seal is described as follows, and one such seal is illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “Director, Internal Revenue Service Center” and in the lower part the name of the region and the name of the principal city in or near which the service center is located.
Formula or figure printed as an image in § 301.7514-1(a)(6)(i) (Federal Register graphic ec14no91.130)
(ii) The offices of Director of Internal Revenue Service Center for which seals are established in subdivision (i) of this subparagraph are as follows:

Director, Internal Revenue Service Center, Central Region, Covington, Ky.

Director, Internal Revenue Service Center, Mid-Atlantic Region, Philadelphia, Pa.

Director, Internal Revenue Service Center, Midwest Region, Kansas City, Mo.

Director, Internal Revenue Service Center, North-Atlantic Region, Andover, Mass.

Director, Internal Revenue Service Center, North-Atlantic Region, Brookhaven, N.Y.

Director, Internal Revenue Service Center, Southeast Region, Chamblee, Ga.

Director, Internal Revenue Service Center, Southeast Region, Memphis, Tenn.

Director, Internal Revenue Service Center, Southwest Region, Austin, Tex.

Director, Internal Revenue Service Center, Southwest Region, Ogden, Utah

Director, Internal Revenue Service Center, Western Region, Fresno, Calif.

(7) Director of Internal Revenue Computing Center. There is hereby established in and for the office of the Director of the Internal Revenue Computing Center an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “DIRECTOR, INTERNAL REVENUE SERVICE” and in the lower part “Detroit Computing Center Detroit, Michigan”.
Formula or figure printed as an image in § 301.7514-1(a)(7) (Federal Register graphic ec14no91.131)
(8) Director of Internal Revenue Compliance Center. There is hereby established in and for the office of the Director of the Internal Revenue Compliance Center an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words “DIRECTOR, INTERNAL REVENUE COMPLIANCE CENTER” and in the lower part “Southwest Region Austin, Tex”.
Formula or figure printed as an image in § 301.7514-1(a)(8) (Federal Register graphic ec14no91.132)
(b) Custody of seal. Each seal established by this section shall be in the custody of the officer for whose office such seal is established.
(c) Use of official seal. Each seal of office established by this section may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation required to be made by the officer for whose office such seal is established in authentication of originals and copies of books, records, papers, writings, and documents of the Internal Revenue Service in the custody of such officer, for all purposes, including the purposes of 28 U.S.C. 1733 (b), Rule 44 of the Federal Rules of Civil Procedure, and Rule 27 of the Federal Rules of Criminal Procedure, except that—
(1) No such seal shall be affixed to material to be published in the Federal Register, and
(2) The seal of the office of a District Director of Internal Revenue or the Director of International Operations shall not be affixed to the certification of copies of books, records, papers, writings, or documents in his custody in any case in which, pursuant to Executive order, Treasury decision, or part 601 of this chapter (Statement of Procedural Rules), such copies may be furnished to applicants only by the Commissioner.
(d) Judicial notice. In accordance with the provisions of section 7514, judicial notice shall be taken of the seals established under this section.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 6933, 32 FR 15483, Nov. 7, 1967; T.D. 6974, 33 FR 14779, Oct. 3, 1968; T.D. 7147, 36 FR 20510, Oct. 23, 1971; T.D. 8414, 57 FR 15015, Apr. 24, 1992; T.D. 8625, 60 FR 54945, Oct. 27, 1995]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8625 (60 FR 54945)
  2. Amended by T.D. 8414 (57 FR 15015)
  3. Amended by T.D. 7147 (36 FR 20510)
  4. Amended by T.D. 6974 (33 FR 14779)
  5. Amended by T.D. 6933 (32 FR 15483)
  6. Issued (32 FR 15241)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR94f366dd75fae71 Judicial Proceedings
  4. Civil Actions by the United States

Nearby sections