§ 1891. Authority to administer oaths and certify
Internal revenue personnel (a) Every officer or employee of the Bureau of Internal Revenue designated by the Director 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. Others (b) Any oath or affirmation required […]
§ 1892. Expenses of detection and punishment of frauds
The Director, under regulations prescribed by the Director 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 punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not […]