26 U.S.C. § 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.
Notes of Decisions
Cited in 61
cases (7 in the last 5 years), 1960–2024 · leading case: Lujan v. Navistar, Inc., 555 S.W.3d 79 (Tex. 2018).
Lujan v. Navistar, Inc., 555 S.W.3d 79 (Tex. 2018). “These documents were "made under the penalties of perjury," 26 U.S.C. § 6065 , and they contradict Lujan's affidavit.”
Fish v. Kobach, 840 F.3d 710 (10th Cir. 2016). “§ 2020 (e)(2)(B)(v) (requiring state applications for Supplemental Nutrition Assistance Program aid be signed under penalty of perjury as to the truth of the information contained in the application and the citizenship or immigration status of household members); 26 U.S.C. §…”
Paula Segura & Ricardo Segura v. State of Iowa, 889 N.W.2d 215 (Iowa 2017). “After all, the Internal Revenue Code requires that tax returns be verified, see 26 U.S.C. § 6065 (2012), insurance companies typically require that insurance claims be verified, and we require verifications under our own rules in a variety of situations, see, e.”
Couch v. United States, 409 U.S. 322 (1973). “In this case, the accountant to whom the summons was directed made no claim that turning over the records he has might incriminate him, for example, by exposing him to the charge that he had perjured himself in representing that the return prepared for petitioner was correct to…”
Robert D. Slenk Chris Slenk v. Trans World Sys., Inc., 236 F.3d 1072 (9th Cir. 2001). “See 26 U.S.C. § 6065 . On January 14, 1994, Slenk obtained a loan from the Honolulu Fire Department Federal Credit Union (“Credit Union Loan”) in an attempt to finance the previously purchased backhoe.”
United States v. Leigh Raymond Tamura, 694 F.2d 591 (9th Cir. 1982). “” See 26 U.S.C. § 6065 (1976). Therefore, the filing of a false tax return is not perjury, and the perjury instruction requested by Tamura was inappropriate.”
United States v. Bishop, 412 U.S. 346 (1973). “See 26 U. S. C. § 6065 (a). 7 This approach, however, is not persuasive for two reasons.”
Albert Lujan D/B/A Texas Wholesale Flower Co. v. Navistar, Inc., Navistar Int'l Corp., Navistar Int'l Transp. Corp., Int'l Truck & Engine Corp. & Santex Truck Centers, Ltd., 503 S.W.3d 424 (Tex. App. 2016). “See 26 U.S.C. §§ 6065 (tax returns and statements filed with the IRS must be made under penalties of perjury), 7206(1) (criminal penalties for false statements made “under penalties of perjury”).”
Nathan T. Olpin v. Comm'r of Internal Revenue, 270 F.3d 1297 (10th Cir. 2001). “” 26 U.S.C. § 6065 . The Code clearly states that, in order to be valid, a tax return must be signed.”
Matter of Rosemiller, 188 B.R. 129 (Bankr. D.N.J. 1995). “The proof of claim was not written under oath or under the penalty of perjury pursuant to 26 U.S.C. § 6065 , Rule 1008 of the Bankruptcy Code and 28 U.”
Morelli v. Alexander, 920 F. Supp. 556 (S.D.N.Y. 1996). “Morelli charges that the Agents violated various duties under the Internal Revenue Code when they sent him several official notices without signing them under penalty of perjury, 26 U.S.C. § 6065 , 1 when they-failed to prepare a tax return for him, 26 U.”
Dennis D. Borgeson & Bonnie L. Borgeson v. United States, 757 F.2d 1071 (10th Cir. 1985). “” 26 U.S.C. § 6065 sets forth the applicable law with respect to verifications: “[ejxcept 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…”
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