26 U.S.C. § 7622
Section 7622 · Authority to administer oaths and certify
Amended 2 times on record
Applied in 4 court decisions — leading case United States v. Holroyd (1984)
Most recently applied in United States v. Micke (September 1988)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Every officer or employee of the Treasury Department designated by the Secretary for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder.
Any oath or affirmation required or authorized under any internal revenue law or under any regulations made thereunder may be administered by any person authorized to administer oaths for general purposes by the law of the United States, or of any State or possession of the United States, or of the District of Columbia, wherein such oath or affirmation is administered. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
The internal revenue laws, referred to in subsec. (a), are classified generally to this title.
Amendments
1976—Subsec. (a). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–455, §1906(c)(2), struck out “Territory” after “any State”.