26 U.S.C. § 7621

Internal revenue districts

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(a) Establishment and alteration

The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.

(b) Boundaries

For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.

(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)Editorial NotesAmendments

1976—Subsec. (b). Pub. L. 94–455 struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”.

1959—Subsec. (b). Pub. L. 86–70 substituted “may unite into one district two or more States or a Territory and one or more States” for “may unite two or more States or Territories into one district”.

Statutory Notes and Related SubsidiariesEffective Date of 1959 Amendment

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.

Executive DocumentsDelegation of Functions

For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under section 301 of Title 3, The President.

Notes of Decisions

Cited in 4 cases, 1968–2011 · leading case: Hughes v. United States, 953 F.2d 531 (9th Cir. 1992).

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Hughes v. United States, 953 F.2d 531 (9th Cir. 1992). “See 26 U.S.C. § 7621 . Furthermore, as we have held, the Secretary of the Treasury and the Commissioner of Internal *543 Revenue have the authority to delegate tax collecting power to local IRS officers and employees throughout the country.”

United States v. Springer, 444 F. App'x 256 (10th Cir. 2011). “To accommodate this geographic restriction, defendants contend, Congress granted the President, pursuant to 26 U.S.C. § 7621 , the power to establish internal revenue districts, headed by district directors, to exercise the Treasury Secretary’s authority beyond Washington.”

United States v. Richard E. Gorman, 393 F.2d 209 (7th Cir. 1968). “Defendant contends that there is no venue on the ground that neither the President nor his delegate, the Secretary *214 of the Treasury, has established any internal revenue districts under Section 7621 of said Code ( 26 U.S.C. § 7621 ), which provides: § 7621.”

United States v. Sheri Redeker Barry, 371 F. App'x 3 (11th Cir. 2010). “established any internal revenue districts” under 26 U.S.C. § 7621 , and holding that venue was proper in a certain district despite “changes in nomenclature,” because “[t]o hold otherwise would mean that no one could be prosecuted for failure to file tax returns anywhere in the…”

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