Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7622 | Authority to administer oaths and certify | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 78 | DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE | 7622 | 26 U.S.C. § 7622 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7622 | data/legal/raw/us/code/title-26/usc26.xml | 721b34b8b628ce935322697c98a52087ae7bf29152a61dc135539015f2fe3fc4 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 38bb3cd51154d2b97bd814816fbaa71bc78d5f6d7f8f449d2c0ba26fc1dc7365 | 2026-07-04 | official |
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26 U.S.C. § 7622 - Authority to administer oaths and certify
Text
(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, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)
Notes
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”.