U.S Code last checked for updates: May 15, 2024
§ 7622.
Authority to administer oaths and certify
(a)
Internal revenue personnel
(b)
Others
(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)
cite as: 26 USC 7622