26 U.S.C. § 6061

Signing of returns and other documents

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(a) General rule

Except as otherwise provided by subsection (b) and 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.

(b) Electronic signatures(1) In generalThe Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may—(A) waive the requirement of a signature for; or(B) provide for alternative methods of signing or subscribing,a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.(2) Treatment of alternative methods

Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.

(3) Published guidance(A) In general

The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).

(B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners

Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.

For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under section 330 of title 31, United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2003(a), July 22, 1998, 112 Stat. 724; Pub. L. 116–25, title II, § 2302, July 1, 2019, 133 Stat. 1013.)Editorial NotesReferences in Text

The date of the enactment of this subparagraph, referred to in subsec. (b)(3)(B), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.

Amendments

2019—Subsec. (b)(3). Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).”

1998—Pub. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as otherwise provided by subsection (b) and” for “Except as otherwise provided by”, and added subsec. (b).

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related SubsidiariesEffective Date of 1998 Amendment

Pub. L. 105–206, title II, § 2003(f), July 22, 1998, 112 Stat. 725, provided that: “The amendments made by this section [amending this section and section 7502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Notes of Decisions

Cited in 32 cases (8 in the last 5 years), 1959–2025 · leading case: Nathan T. Olpin v. Comm'r of Internal Revenue, 270 F.3d 1297 (10th Cir. 2001).

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Nathan T. Olpin v. Comm'r of Internal Revenue, 270 F.3d 1297 (10th Cir. 2001). · cites it 2× “” 26 U.S.C. § 6061 . The Code also requires that “[ejxcept as otherwise provided by the Secretary, any return .”

Bruner v. Baker, 506 F.3d 1021 (10th Cir. 2007). “2001); 26 U.S.C. §§ 6061 , 6065. Walters’ letter explaining the reasons for the income discrepancy on Bruner’s personal tax return did not vitiate probable cause because Walters failed, upon request, to document his authority to discuss Bruner Farm’s tax returns or Bruner’s…”

Melvin E. Levinson v. United States, 969 F.2d 260 (7th Cir. 1992). “*266 Levinson’s final claim is that he could not have filed a fraudulent tax return in 1968 because he did not sign his return for that year, and under 26 U.S.C. § 6061 this is equivalent to filing no return.”

Dixon v. United States, 67 F.4th 1156 (Fed. Cir. 2023). “at 296 , and 26 U.S.C. §§ 6061 (a), Case: 22-1564 Document: 50 Page: 14 Filed: 05/10/2023 14 DIXON v.”

In Re Draiman, 450 B.R. 777 (Bankr. N.D. Ill. 2011). “3d at 1057 ; 26 U.S.C. § 6061 (a) (any return, statement, or other document required to be made under the Internal Revenue Code must be signed in accordance with IRS forms and regulations).”

United States v. Thomas W. McPhee, 731 F.2d 1150 (5th Cir. 1984). “McPhee accepted the returns notwithstanding the provisions of 26 U.S.C. § 6061 and 26 C.F.R. § 1.6061 (a) (1983), which provide *1152 in essence that, with few exceptions, unsigned tax returns are invalid.”

E.H. Mosher, Sr. v. Internal Revenue Serv., 775 F.2d 1292 (5th Cir. 1985). “Section 6061 provides that “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.”

Peter Vaira & Mary L. Vaira v. Comm'r of Internal Revenue, 444 F.2d 770 (3rd Cir. 1971). “26 U.S.C. § 6061 . Without a signature, a return is not verified and cannot be subject to the penalties for perjury mandated by the Code.”

Dyson v. Stuart Petroleum Testers, Inc., 308 F.R.D. 510 (W.D. Tex. 2015). “Defendants request they be afforded thirty days to provide contact information and Plaintiff agrees to permit the additional time.”

Weiner v. United States, 255 F. Supp. 2d 624 (S.D. Tex. 2002). “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.”

Vensure Hr, Inc. v. United States, 119 F.4th 7 (Fed. Cir. 2024). “The government asserted that there were two “flaws” with Vensure’s claims: (1) Vensure had not signed and verified the claims under 26 U.S.C. §§ 6061 (a) and 6065, and (2) Vensure had not attached a power of attorney to the Forms 843 for refund that would permit Mr.”

United States v. Meredith Lawrence, 557 F. App'x 520 (6th Cir. 2014). “See 26 U.S.C. § 6061 (b); see also IRS Pub. 1345 (defining an “Electronic Signature” as a “[mjethod of signing a return electronically through use of a Personal Identification Number (PIN)”).”

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