U.S Code last checked for updates: Jan 18, 2025
§ 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),
cite as: 26 USC 7622