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26 U.S.C. § 6065

Verification of returns

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6065, Verification of returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464015
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Full text

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

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally