Title 26 — Internal Revenue CodeRelease 119-73
§7622 Authority to Administer Oaths and Certify
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter B— General Powers and Duties › § 7622
Summary
Treasury Department officers and employees designated by the Secretary may administer oaths and certify documents needed under the tax laws. An oath required under tax law can also be given by anyone authorized to administer oaths generally under federal law or the law of any state, U.S. possession, or the District of Columbia where the oath is taken; the list is not exclusive.
Full Legal Text
Title 26, §7622
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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.
Legislative History
Notes & Related Subsidiaries
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7622
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73