(a) Persons signing returns. If a return, declaration, statement, or other document made under the provisions of subtitle A or F of the Code, or the regulation thereunder, with respect to any tax imposed by subtitle A of the Code is required by the regulations contained in this chapter, or the form and instructions, issued with respect to such return, declaration, statement, or other document, to contain or be verified by a written declaration that it is made under the penalties of perjury, such return, declaration, statement, or other document shall be so verified by the person signing it.
(b) Persons preparing returns—(1) In general. Except as provided in subparagraph (2) of this paragraph, if a return, declaration, statement, or other document is prepared for a taxpayer by another person for compensation or as an incident to the performance of other services for which such person receives compensation, and the return, declaration, statement, or other document requires that it shall contain or be verified by a written declaration that it is prepared under the penalties of perjury, the preparer must so verify the return, declaration, statement, or other document. A person who renders mere mechanical assistance in the preparation of a return, declaration, statement, or other document as, for example, a stenographer or typist, is not considered as preparing the return, declaration, statement, or other document.
(2) Exception. The verification required by subparagraph (1) of this paragraph is not required on returns, declarations, statements, or other documents which are prepared:
(i) For an employee either by his employer or by an employee designated for such purpose by the employer, or
(ii) For an employer as a usual incident of the employment of one regularly or continuously employed by such employer.
[T.D. 6364, 24 FR 1196, Feb. 17, 1959]
Notes of Decisions
Cited in
8
cases, 1962–2008 · leading case:
Houston v. Comm'r, 38 T.C. 486 (Tax Ct. 1962).
Houston v. Comm'r, 38 T.C. 486 (Tax Ct. 1962).
· cites it 2× “We do not believe it reasonable to expect that the Commissioner should have treated petitioner's letter forwarding other documents and requesting information as a final return for 1954 and it, in fact, was not treated as such.”
United States v. Kamalu, 298 F. App'x 251 (4th Cir. 2008).
“26 C.F.R. § 1.6065-1 (2008). Moreover, signatories to a Form 1040, including the tax preparer, subscribe to a declaration that provides “Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my…”
Schroeder v. Comm'r, 52 T.C.M. 620 (Tax Ct. 1986).
· cites it 2× “More importantly, section 6065 provides that: 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 regulation shall contain or be verified by a written…”
Thomas v. Comm'r, 49 T.C.M. 1519 (Tax Ct. 1985).
· cites it 2× “Section 6065 states that "any return * * * 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." Thus, petitioner had a duty under the statute to…”
Sommer v. Comm'r, 45 T.C.M. 1271 (Tax Ct. 1983).
· cites it 2× “For taxable years beginning after December 31, 1976, with a minor immaterial change effective February 1, 1977, section 6065 provided: Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of…”
Weisensee v. Comm'r, 53 T.C.M. 643 (Tax Ct. 1987).
· cites it 4× “The forms were not signed by petitioner and thus were not verified as required under section 6065 of the Code and section 1.”
Daigle v. Comm'r, 52 T.C.M. 1054 (Tax Ct. 1986).
· cites it 2× “More importantly, section 6065 provides that: 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 regulation shall contain or be verified by a written…”
Ledbetter v. Comm'r, 52 T.C.M. 1124 (Tax Ct. 1986).
· cites it 2× “More importantly, section 6065 provides that: 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…”
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