26 CFR 301.7622-1
§ 301.7622-1 Authority to administer oaths and certify.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.7622-1, § 301.7622-1 Authority to administer oaths and certify, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114683
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.