26 CFR 53.6061-1
§ 53.6061-1 Signing of returns and other documents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 53.6061-1, § 53.6061-1 Signing of returns and other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113805
- Permanent ID
ys:prov:113805@1- SHA-256
e121853285ad4653a1bc5d2a6f433efbd29fee151161bca70e187f325760857f
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Full text
Any return, statement, or other document required to be made with respect to a tax imposed by Chapter 42 or the regulations thereunder shall be signed by the person required to file such return, statement or document, or by such other persons required or duly authorized to sign in accordance with the regulations, forms or instructions prescribed with respect to such return, statement or other document. The person required or duly authorized to make the return may incur liability for penalties provided for erroneous, false or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, and 7207.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.