Internal Revenue Code:Sec. 6061. Signing of returns and other documents

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      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
       

Statute

    Sec. 6061. Signing of returns and other documents
 
    (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 general
        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,
      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
        The Secretary shall publish guidance as appropriate to define
      and implement any waiver of the signature requirements or any
      method adopted under paragraph (1).
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206,
    title II, Sec. 2003(a), July 22, 1998, 112 Stat. 724.)
 

Miscellaneous

                                 AMENDMENTS
      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''.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Pub. L. 105-206, title II, Sec. 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).''