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Sec. 6065 Verification of returns

  • Internal Revenue Code of 1986
  • SUBTITLE F -- PROCEDURE AND ADMINISTRATION
  • Chapter 61 -- Information and Returns
  • Subchapter A -- Returns and Records
  • Part IV -- Signing and verifying of returns and other documents

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.

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