26 U.S.C. § 7622

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 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.

26 U.S.C. § 7622

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.

EDITORIAL NOTES

AMENDMENTS1976-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".

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

State

The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.