Time: Wed Aug 13 19:44:32 1997
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Date: Wed, 13 Aug 1997 19:42:07 -0700
To: tim_mccrory@bigfoot.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Does IRS Have Authority to Certify Documents

Plus, you're in subtitle F, which is
governed by IRC 7851(a)(6)(A), because
"this title" has never been enacted.
See uses of the term "this title" in 
Title 28, particularly in the Historical
and Statutory notes after 28 U.S.C. 132,
and the Act of 1948:  clearly, "this title"
refers to the United States Code!

/s/ Paul Mitchell

copy: Supreme Law School

At 08:10 PM 8/13/97 -0700, you wrote:
>Where is IRS authority to certify documents?
>    26 USC Sec. 7622                                            
>    Subtitle F - Procedure and Administration
>    Subchapter B - General Powers and Duties
>    Sec. 7622. Authority to administer oaths and certify
>    (a) Internal revenue personnel
>      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.
>    (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
>    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.
>    (Aug. 16, 1954, ch. 736, 68A Stat. 904; Oct. 4, 1976, Pub. L.
>    94-455, title XIX, Sec. 1906(b)(13)(A), (c)(2), 90 Stat. 1834,
>    1835.)
>                             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, Sec. 1906(b)(13)(A), struck
>    out ''or his delegate'' after ''Secretary''.
>      Subsec. (b). Pub. L. 94-455, Sec. 1906(c)(2), struck out
>    ''Territory'' after ''any State''.
>/s/ Timothy I. McCrory
>Web Site - Kay County Patriots
>"As nightfall does not come at once, neither does oppression.
>In both instances there is a twilight when everything remains
>seemingly unchanged. And it is in such twilight that we all
>must be most aware of change in the air - however slight -
>lest we become unwitting victims of the darkness."
>Supreme Court Justice William O. Douglas

Paul Andrew Mitchell                 : Counselor at Law, federal witness
B.A., Political Science, UCLA;  M.S., Public Administration, U.C. Irvine

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