Title 26, Internal Revenue CodeRelease 119-110
§7621 Internal Revenue Districts
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter B — General Powers and Duties › § 7621
Summary
The President must create and can change tax districts to run federal tax rules, and may split a State or the District of Columbia or join two or more States into one district.
Full Legal Text
Title 26, §7621
Internal Revenue Code, Source: USLM XML via OLRC
(a)Establishment and alteration
The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.
(b)Boundaries
For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Subsec. (b). Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”. 1959—Subsec. (b). Pub. L. 86–70 substituted “may unite into one district two or more States or a Territory and one or more States” for “may unite two or more States or Territories into one district”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1959 AmendmentAmendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
Executive Documents
Delegation of Functions For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7621
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110