§6065. Verification of returns

Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

(Aug. 16, 1954, ch. 736, 68A Stat. 749 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(a)(6), (b)(13)(A), 90 Stat. 1824 , 1834.)

References in Text

The internal revenue laws, referred to in text, are classified generally to this title.

Amendments

1976-Pub. L. 94–455, §1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to require that any return, statement, or other document to be made under provision of the internal revenue laws or regulations shall be verified by an oath.

Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Cross References

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

Individuals-

Income tax of, see section 6012 of this title.

Joint income tax by husband and wife, see section 6013 of this title.

Perjury, punishment for, see section 1621 of Title 18, Crimes and Criminal Procedure.

Subornation of perjury, punishment for, see section 1622 of Title 18.

Section Referred to in Other Sections

This section is referred to in sections 6411, 6425 of this title.