General Powers and Duties

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
  6. General Powers and Duties

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Section
7621

Internal revenue districts

Section
7622

Authority to administer oaths and certify

Section
7623

Expenses of detection of underpayments and fraud, etc.

Section
7624

Reimbursement to State and local law enforcement agencies