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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 78
DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
subchapter B
General Powers and Duties
§ 7622
Authority to administer oaths and certify
View all text of Subchapter B [§ 7621 - § 7624]
U.S. Code
Notes
§ 7622.
Authority to administer oaths and certify
(a)
Internal revenue personnel
(b)
Others
(
Aug. 16, 1954, ch. 736
,
68A Stat. 904
;