Administering an oath

Administering an oath to a taxpayer is an underutilized tool for an agent. The oath is very effective when interviewing third parties, subordinate employees, etc. Also, if a taxpayer has previously given inaccurate or misleading testimony, the same questions should be asked again under oath. The oath should not always be used at the start of an interview. It should be used at the first sign of a misstatement.

http://www.irs.gov/pub/irs-tege/eotopicf97.pdf

When the oath is administered, the person taking it should be asked to stand and raise his or her right hand. The oath should be given as follows:

"Do you solemnly swear (affirm) under the penalties of perjury that the testimony you are about to give in this matter is true and correct to the best of your knowledge and belief so help you God?"

As noted, the term "affirm" may be substituted. The phrase "so help you God" may be omitted.

The witness should respond by saying "I do." See IRM 4022.41(3). However, a witness cannot be forced to give testimony under oath. Where a witness refuses to take the oath, a memorandum should be prepared to document the fact that the witness refused to take the oath.

4. Authority

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Originally Posted by Chex

Administering an oath to a taxpayer is an underutilized tool for an agent. The oath is very effective when interviewing third parties, subordinate employees, etc. Also, if a taxpayer has previously given inaccurate or misleading testimony, the same questions should be asked again under oath. The oath should not always be used at the start of an interview. It should be used at the first sign of a misstatement.

http://www.irs.gov/pub/irs-tege/eotopicf97.pdf

When the oath is administered, the person taking it should be asked to stand and raise his or her right hand. The oath should be given as follows:

"Do you solemnly swear (affirm) under the penalties of perjury that the testimony you are about to give in this matter is true and correct to the best of your knowledge and belief so help you God?"

As noted, the term "affirm" may be substituted. The phrase "so help you God" may be omitted.

The witness should respond by saying "I do." See IRM 4022.41(3). However, a witness cannot be forced to give testimony under oath. Where a witness refuses to take the oath, a memorandum should be prepared to document the fact that the witness refused to take the oath.

4. Authority

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Thank you for that link!

At least for me, it confirms that you become the agent. You are simply being reviewed by the agent under oath. You swear out a bogus oath when you sign the 1040 Form. It is bogus because you cannot swear without a witness of a higher authority. It is in the definition of swear. The only way one can affirm instead of swear is if they are affirming before someone who has properly sworn.

http://img834.imageshack.us/img834/6332/formofoath.jpg
http://img718.imageshack.us/img718/5...ffirmation.pdf
http://img839.imageshack.us/img839/1...ffirmation.jpg


This is the form for officials. If you swear you basically become and official - party to the contract called the Constitution. There was a lot of confusion about that a few years back. You have to sign the constitution to be party to the contract! Remember that?

Well it is absurd to think I could have been alive to sign anything in 1789.

Quote:

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Originally Posted by Chex

Administering an oath to a taxpayer is an underutilized tool for an agent. The oath is very effective when interviewing third parties, subordinate employees, etc. Also, if a taxpayer has previously given inaccurate or misleading testimony, the same questions should be asked again under oath. The oath should not always be used at the start of an interview. It should be used at the first sign of a misstatement.

http://www.irs.gov/pub/irs-tege/eotopicf97.pdf

When the oath is administered, the person taking it should be asked to stand and raise his or her right hand. The oath should be given as follows:

"Do you solemnly swear (affirm) under the penalties of perjury that the testimony you are about to give in this matter is true and correct to the best of your knowledge and belief so help you God?"

As noted, the term "affirm" may be substituted. The phrase "so help you God" may be omitted.

The witness should respond by saying "I do." See IRM 4022.41(3). However, a witness cannot be forced to give testimony under oath. Where a witness refuses to take the oath, a memorandum should be prepared to document the fact that the witness refused to take the oath.

4. Authority

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I can't remember the person's name, but he stated all law is auricular.
This reminded me of that for some reason.

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Originally Posted by shikamaru

I can't remember the person's name, but he stated all law is auricular.
This reminded me of that for some reason.

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Auricular?

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Originally Posted by David Merrill

Auricular?

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Law is spoken and heard, not written.

We could say law predates writing; furthermore, the vast majority of humanity has been illiterate to date.