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Title 26 — Internal Revenue CodeRelease 119-73

§7514 Authority to Prescribe or Modify Seals

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 77— MISCELLANEOUS PROVISIONS › § 7514

Last updated Apr 6, 2026|Official source

Summary

The Treasury Secretary may create or change official seals for IRS district directors and other Treasury officers or employees who carry out the Secretary's duties. Each seal stays in the custody of a designated officer and can be used instead of the Treasury Department's seal on required certificates and attestations, except material to be published in the Federal Register. Courts automatically recognize any such seal once a copy of it and the rules for using it have been published in the Federal Register.

Full Legal Text

Title 26, §7514

Internal Revenue Code — Source: USLM XML via OLRC

The Secretary is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee whom the Secretary may designate, and, in accordance with the regulations approved by the Secretary, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 substituted “functions of the Secretary of the Treasury” for “functions of the Secretary” after “whom any of the” and struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an

Effective Date

of 1958 Amendment note under section 165 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7514

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73