---
kind: "section"
citation: "26 U.S.C. § 7622"
title: "26"
title_heading: "Internal Revenue Code"
number: "7622"
heading: "Authority to administer oaths and certify"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7622"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 78 — Discovery of Liability and Enforcement of Title"
  - "Subchapter B — General Powers and Duties"
---

# §7622. Authority to administer oaths and certify

- (a) **Internal revenue personnel—** Every officer or [employee](/usc/26/7701.md?p=a-20) of the Treasury Department designated by the [Secretary](/usc/26/7701.md?p=a-11-B) 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.
- (b) **Others—** Any oath or affirmation required or authorized under any internal revenue law or under any regulations made thereunder may be administered by any [person](/usc/26/7701.md?p=a-1) authorized to administer oaths for general purposes by the law of the [United States](/usc/26/7701.md?p=a-9), or of any [State](/usc/26/7701.md?p=a-10) or possession of the [United States](/usc/26/7701.md?p=a-9), 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](/usc/26/7701.md?p=a-1) who may administer such oaths or affirmations.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)

## Notes

### Editorial Notes

### 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”.