Authority of officers to administer oaths and take testimony.
Section 16
SEC. 16. Authority of officers to administer oaths and take testimony. — The Commissioner of Internal Revenue, the Deputy Commissioners of Internal Revenue, chiefs and assistant chiefs of divisions, special deputies of the Commissioner, internal revenue officers and any other employee of the Bureau thereunto especially deputized by the Commissioner 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,