Title 26, Internal Revenue CodeRelease 119-102
§6065 Verification of Returns
Title 26 › 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 › § 6065
Summary
Required tax documents must include a signed statement under penalty of perjury unless Secretary allows otherwise.
Full Legal Text
Title 26, §6065
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455, § 1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to require that any return, statement, or other document to be made under provision of the internal revenue laws or
Regulations
shall be verified by an oath. Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6065
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102