§6061 — Title 26 Internal Revenue Code | U.S. Code

Summary

Tax returns, statements, and other tax papers must be signed the way the Secretary’s forms or rules require, unless other specific rules say otherwise. The Secretary must make rules to allow electronic or digital signatures. While those rules are being developed, the Secretary can drop the signature rule or allow other ways to sign. Documents signed under any approved alternative will count the same as a regular signature for all civil and criminal purposes, including perjury penalties. The Secretary must publish guidance about these methods and, within 6 months, give rules for electronic signatures when sharing returns under section 6103(c) or for a power of attorney. A “practitioner” means a person in good standing regulated under section 330 of title 31.

Title 26, §6061

Internal Revenue Code — Source: USLM XML via OLRC

(a)Except as otherwise provided by subsection (b) and section 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)(1)The 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,

(2)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)(A)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)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.

(C)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.

Notes & Related Subsidiaries

Editorial Notes

References 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 Subsidiaries

Effective 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].”

§6061 Signing of returns and other documents

Summary

Title 26, §6061

Notes & Related Subsidiaries

Editorial Notes

References in Text

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Amendments

Citations & Metadata