U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 78—Discovery of Liability and Enforcement…Title 26SubchapterSubchapter B—General Powers and DutiesContents§ 7621. Internal revenue districts§ 7622. Authority to administer oaths and certify§ 7623. Expenses of detection of underpayments and fraud, etc.§ 7624. Reimbursement to State and local law enforcement agencies