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INTERNAL REVENUE CODE OF 1954

Subchapter B—General Powers and Duties Sec. 7621. Internal revenue districts. Sec. 7622. Authority to administer oaths and certify. Sec. 7623. Expenses of detection and punishment of frauds. SEC. 7621. INTERNAL REVENUE DISTRICTS. (a) ESTABLISHMENT AND ALTERATION.—The President shall estab-

lish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts. (b) BOUNDARIES.—For the purpose mentioned in subsection (a), the President may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district. SEC. 7622. AUTHORITY TO ADMINISTER OATHS AND CERTIFY. (a) INTERNAL R E V E N U E PERSONNEL.—Every officer or employee

of the Treasury Department designated by the Secretary or his delegate 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 authorized to administer oaths for general purposes by the law of the United States, or of any State, Territory, 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. SEC. 7623. EXPENSES OF DETECTION AND PUNISHMENT OF FRAUDS.

The Secretary or his delegate, under regulations prescribed by the Secretary or his delegate, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.

§7621

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