Internal Revenue Code · 26 U.S.C.
§ 7622. Authority to administer oaths and certify
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7622
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 2 subsections · 153 words · about 1 min to read
- Regulations
- 1 issued under this section
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.
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, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7622
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter B General Powers and Duties
Nearby sections
- § 7621 Internal revenue districts
- § 7622 Authority to administer oaths and certify
- § 7623 Expenses of detection of underpayments and fraud, etc.
- § 7624 Reimbursement to State and local law enforcement agencies
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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”.