C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURE AND ADMINISTRATION › PART 301—PROCEDURE AND ADMINISTRATION › subpart ECFRb6a8144588833b0 — Discovery of Liability and Enforcement of Title

26 C.F.R. § 301.7622-1

Authority to administer oaths and certify

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The officers and employees of the Internal Revenue Service whom the Commissioner has designated are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations issued thereunder, except that the authority to certify shall not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive.

(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805) [T.D. 7359, 40 FR 23743, June 2, 1975]
Notes of Decisions
Cited in 1 case, 1984–1984 · leading case: United States v. John E. Holroyd, 732 F.2d 1122 (2d Cir. 1984).
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United States v. John E. Holroyd, 732 F.2d 1122 (2d Cir. 1984). “§ 7622 ; 26 C.F.R. § 301.7622-1 ; IRS Delegation Order 4, Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions: (Rev.”
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