[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7622-1]

[Page 600]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
             Discovery of Liability and Enforcement of Title
 
Sec. 301.7622-1  Authority to administer oaths and certify.

    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]