26 USC § 7621 - Internal revenue districts

---
identifier: "/us/usc/t26/s7621"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7621 - Internal revenue districts"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7621"
section_name: "Internal revenue districts"
chapter_number: 78
chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
subchapter_number: "B"
subchapter_name: "General Powers and Duties"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)"
---


# § 7621. Internal revenue districts

**(a)** **Establishment and alteration** The President shall establish 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, or the District of Columbia, or may unite into one district two or more States.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 86–70, § 22(e), June 25, 1959, 73 Stat. 146; Pub. L. 94–455, title XIX, § 1906(a)(53), Oct. 4, 1976, 90 Stat. 1832.)

## Editorial Notes

### Amendments

1976—Subsec. (b).  struck out “Territory” after “any State” and “or a Territory and one or more States” after “two or more States”.

1959—Subsec. (b).  substituted “may unite into one district two or more States or a Territory and one or more States” for “may unite two or more States or Territories into one district”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1959 Amendment

Amendment by  effective , see , set out as a note under .

## Executive Documents

### Delegation of Functions

For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, , 16 F.R. 9499, as amended, set out as a note under , The President.