Title 26, Internal Revenue CodeRelease 119-110
§7622 Authority to Administer Oaths and Certify
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter B — General Powers and Duties › § 7622
Summary
The Treasury Secretary can pick Treasury officers or employees to give oaths or affirmations and to certify documents needed for tax laws. People who are allowed to give oaths under federal, state, territorial, or D.C. law may also administer tax oaths, and other persons can be authorized too.
Full Legal Text
Title 26, §7622
Internal Revenue Code, Source: USLM XML via OLRC
(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.
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
Sep 22, 2026
Release point: 119-110