26 USC 6061: Signing of returns and other documents
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26 USC 6061: Signing of returns and other documents Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART IV-SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
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§6061. Signing of returns and other documents

Except as otherwise provided by sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 748 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Cross References

Attempt to evade or defeat tax, punishment for, see section 7201 of this title.

Fraud and false statements, punishment for, see section 7206 of this title.