Authority of officers to administer oaths and take testimony.
Section 16
SEC. 16. Authority of officers to administer oaths and take testimony. — The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, special deputies of the Collector, internal-revenue agents, agent's assistants and examiners, provincial, or city treasurers and their deputies, and any other employees of the Bureau thereunto specially deputized by the Collector shall have power to administer oaths and to take testimony in any official matter or investigation conducted by them touching any matter within the jurisdiction of the Bureau.