**(700)-110 [Certification of Documents]{.underline}**

110.1 [Background and Authority]{.underline}.

Any member of the public may request certified documents by utilizing
the procedure set forth below. Requests for certification may be sent to
the office which has custody of the records or may be sent to the Office
of Chief Counsel, Treasury Inspector General for Tax Administration,
Suite 700A, 1125 15^th^ Street, N.W., Washington, D.C. 20005.

110.1.1 [Treasury Order 115-01]{.underline}.

[Treasury Order 115-01](http://www.treas.gov/regs/to115-01.htm) provides
that the Treasury Inspector General for Tax Administration is authorized
to "administer to or take from any person an oath, affirmation, or
affidavit whenever necessary for the performance of TIGTA functions,
which oath, affirmation, or affidavit when administered or taken by or
before a OTIGTA employee designated by the TIGTA shall have the same
force and effect as if administered or taken by or before an officer
having a seal\[.\]"

110.1.2 [Treasury Directive 25-01]{.underline} .

[Treasury Directive 25-01](http://www.treas.gov/regs/td25-01.htm)
provides that the Treasury Inspector General for Tax Administration
shall ensure that certifying officials are properly appointed and
authorized for their respective bureaus and offices.

110.1.3 [TIGTA Delegation Orders]{.underline}.

110.1.3.1 [TIGTA Delegation Order No.
24](../../../tigta-delegation-orders/igdo24.doc) delegates the authority
to certify TIGTA records to the Chief Counsel. This authority may be
re-delegated.

110.1.3.2 [TIGTA Delegation Order No
25](../../../tigta-delegation-orders/igdo25.doc) delegates the authority
to administer to or take from any person an oath, affirmation or
affidavit in support of the government's position in litigation for
which the Office of Chief Counsel is responsible. This authority may be
re-delegated.

110.2 [Procedure]{.underline}.

110.2.1 TIGTA Form CC 1000 is utilized for certifying the original or
copies of TIGTA records. A copy of the text of the form is attached as
[Exhibit 700-110.1](#form). To use the form, you must go to the template
under the Counsel tab in Word via File/New.

110.2.2 **The Legal Custodian of the Document**. The Legal Custodian of
the Document is the manager of the function where the documents are
maintained. Depending upon the circumstances, the Legal Custodian may be
the Special Agent in Charge, the Assistant Special Agent in Charge, the
Director, the Audit Manager, or the Chief Counsel Branch Chief.

110.2.3 **The Certifying Official.** The Certifying Official is the
employee within the Office of Chief Counsel who certifies that the
individual who certified the documents was the Legal Custodian of the
documents.

110.2.4 Preparation of Documents Not for Submission in Court.

110.2.4.1 Legal Custodian of Document.

For documents that are not prepared for submission by the government in
court, or for which "blue ribbon" certification is not required, the
Legal Custodian of the documents should complete Part A of Form CC 1000
by entering the date of preparation, a description that clearly
identifies all documents submitted for certification, and a signature
and title of the preparing official.

110.2.4.1.1 As appropriate, the Legal Custodian of the document(s)
should identify the document(s) by using:

-   the form number and title of the record;

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-   the date of the document;

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-   the name and signer of the document;

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-   the name of the audit or investigation; and/or,

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-   any other feature by which the document would normally be
    identified.

110.2.4.1.2 The Legal Custodian of the document(s) should ensure that
identifications are brief and include only such details as are necessary
to identify the documents. Identifications should not characterize or
comment upon the record, which should be permitted to speak for itself.

110.2.4.1.3 The Legal Custodian should end the identification with the
phrase " \... consisting of xxx pages."

110.2.4.1.4 The Legal Custodian should type his/her name and title in
the appropriate places in Part B of Form CC 1000.

110.2.4.1.5 The Legal Custodian should forward the completed form,
documents to be certified, and pertinent background information,
including the document(s) prompting the certification to the Office of
Chief Counsel.

110.2.4.2 [Certifying Official]{.underline}.

110.2.4.2.1 The Certifying Official in the Office of Chief Counsel will
complete the Form CC 1000 by printing his/her title and signing the form
beneath the phrase "By the direction of the Secretary of the Treasury."

110.2.4.2.2 After signature, the Certifying Official will insert the
date and place an embossed gummed seal in the lower left corner of Form
CC 1000.

110.2.4.2.3 The Certifying Official will staple the documents being
certified, taking care not to obliterate any portions of the document.

110.2.5 [Preparation of Documents for Submission in Court]{.underline}

110.2.5.1 The Legal Custodian and the Certifying Official will follow
steps outlined in 110.2.4.2 through 110.2.4.2.2, above (up to stapling
of the document).

110.2.5.2 The Certifying Official will press one eyelet or rivet in the
top left corner of the document and press another eyelet or rivet in the
bottom left corner of the document through all pages, taking care not to
obliterate any portion of the record.

110.2.5.3 The Certifying Official will run a blue ribbon through the
eyelets down the left side of the form and tied. Thereafter, the
Certifying Official will place a gummed TIGTA seal over both ends of the
ribbon in the lower left corner as indicated on the Form CC 1000.

110.2.6 [Copies]{.underline}.

110.2.6.1 The Legal Custodian: Pursuant to approved records retention
schedules, the Legal Custodian of the documents should retain the
original official copy of the documents to be certified and the document
prompting the certification.

110.2.6.2 The Certifying Official: The Certifying Official will retain,
in a certification file, a copy of the certification and documents
certified, together with all appropriate background information,
including the documents prompting the certification. The copy of the
certification and documents certified should show all the entries
appearing on the original, except the seal of the office. The
certification file should identify the recipient's name, mailing
address, phone number, and address where the certification was sent (if
different than the mailing address for the recipient). Additionally, the
certification file should identify by name and title, the employee
responsible for requesting the certification, preparing the package, and
receiving the documents if they were not mailed directly to the
recipient.

110.2.6.2 The Certifying Official will return the processed documents
and all supporting papers to the Legal Custodian of the documents as the
official file of the transaction.

110.2.7 [Standards for Certifications]{.underline}.

110.2.7.1 Every certification of records inherently involves a
disclosure of official records. The Legal Custodian and the Certifying
Official should document analysis of the request and evaluation of the
records to ensure that any disclosure being made is properly authorized.

110.2.7.2 The Legal Custodian and the Certifying Official must comply
with all evidentiary requirements. Copies of records must accurately
portray the originals and be free of any distortions, flaws or
illegibilities not present in the original.

110.2.7.3 The Legal Custodian of the documents certifying the
authenticity of a document is responsible for reviewing the file and
comparing the copy with the original and assuring himself/herself of its
accuracy and the authenticity before signing the Certification.

110.3 [Unauthorized Use of Sea]{.underline}l.

18 U.S.C. 1017 provides that whoever fraudulently or wrongfully affixes
or impresses the seal of any department or agency of the United States,
to or upon any document or with knowledge of its fraudulent character,
or with wrongful or fraudulent intent, uses, buys, procures, sells, or
transfers to another any document to which or upon said seal has been
fraudulently affixed or impressed, shall be fined not more than \$5,000
or imprisoned not more than five years, or both.

![](media/image1.png){width="1.605511811023622in" height="1.5in"}

Department of the Treasury

Treasury Inspector General for Tax Administration

Date:

[]{#form .anchor}CERTIFICATE OF OFFICIAL RECORD

A. I HEREBY CERTIFY that the annexed documents, listed or described
below, are true copies of official records maintained in

and that I am the custodian thereof:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Signature

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Title

B. I HEREBY CERTIFY that
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,
who signed the foregoing certificate, was at the time of signing
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ and was the
legal custodian of the listed documents.

IN TESTIMONY WHEREOF I have hereunto

set my hand, and caused the seal of this office

to be affixed, on this \_\_\_\_ day of \_\_\_\_\_\_\_\_\_\_,

two thousand and one.

(Seal)

By direction of the Secretary of the Treasury.