§6061 — Signing of returns and other documents
25 citing cases
Statute Text — 26 U.S.C. §6061
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.
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—
waive the requirement of a signature for; or
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.
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.
The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
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.
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.
Treasury Regulations
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Treas. Reg. §1.6061-1Signing of returns and other documents by individuals
(a) Requirement. Each individual (including a fiduciary) shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayer by an agent who is duly authorized in accordance with paragraph (a)(5) or (b) of § 1.6012-1 to make such return. Other returns, statements, or documents required under the provisions of subtitle A or F of the Code or of the regulations thereunder to be made by any person with respect to any tax imposed by subtitle A of the Code shall be signed in accordance with any regulations contained in this chapter, or any instructions, issued with respect to such returns, statements, or other documents.
(b) Cross references. For provisions relating to the signing of returns, statements, or other documents required to be made by corporations and partnerships with respect to any tax imposed by subtitle A of the Code, see §§ 1.6062-1 and 1.6063-1, respectively. For provisions relating to the making of returns by agents, see paragraphs (a)(5) and (b) of § 1.6012-1; and to the making of returns for minors and persons under a disability, see paragraph (a)(4) of § 1.6012-1 and paragraph (b) of § 1.6012-3.
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Treas. Reg. §1.6061-1(a)Requirement.
Requirement. Each individual (including a fiduciary) shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayer by an agent who is duly authorized in accordance with paragraph (a)(5) or (b) of § 1.6012-1 to make such return. Other returns, statements, or documents required under the provisions of subtitle A or F of the Code or of the regulations thereunder to be made by any person with respect to any tax imposed by subtitle A of the Code shall be signed in accordance with any regulations contained in this chapter, or any instructions, issued with respect to such returns, statements, or other documents.
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Treas. Reg. §1.6061-1(b)Cross references.
Cross references. For provisions relating to the signing of returns, statements, or other documents required to be made by corporations and partnerships with respect to any tax imposed by subtitle A of the Code, see §§ 1.6062-1 and 1.6063-1, respectively. For provisions relating to the making of returns by agents, see paragraphs (a)(5) and (b) of § 1.6012-1; and to the making of returns for minors and persons under a disability, see paragraph (a)(4) of § 1.6012-1 and paragraph (b) of § 1.6012-3.
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Treas. Reg. §156.6061-1Signing of returns and other documents
Any return, statement, or other document required to be made with respect to a tax imposed by chapter 54 (Greenmail) of the Code or the regulations thereunder shall be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such a return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
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Treas. Reg. §157.6061-1Signing of returns and other documents
Any return, statement, or other document required to be made with respect to a tax imposed by chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code or the regulations under chapter 55 must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
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Treas. Reg. §20.6061-1Signing of returns and other documents
Any return, statement, or other document required to be made under any provision of Chapter 11 or Subtitle F of the Code or regulations prescribed thereunder with respect to any tax imposed by Chapter 11 of the Code shall be signed by the executor, administrator or other person required or duly authorized to sign in accordance with the regulations, forms or instructions prescribed with respect to such return, statement, or other document. See section 2203 for definition of executor, administrator, etc. The person required or duly authorized to make the return may incur liability for the penalties provided for erroneous, false, or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, 7207, and 7269.
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Treas. Reg. §25.6061-1Signing of returns and other documents
Any return, statement, or other document required to be made under any provision of Chapter 12 or Subtitle F of the Code or regulations prescribed thereunder with respect to any tax imposed by Chapter 12 of the Code shall be signed by the donor or other person 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 the penalties provided for erroneous, false, or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, 7207, and 7269.
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Treas. Reg. §301.6061-1Signing of returns and other documents
(a) In general. For provisions concerning the signing of returns and other documents, see the regulations relating to the particular tax.
(b) Method of signing. The Secretary may prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations.
(c) Effective dates. The rule in paragraph (a) is effective December 12, 1996. The rule in paragraph (b) is effective on July 21, 1995.
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Treas. Reg. §301.6061-1(a)In general.
In general. For provisions concerning the signing of returns and other documents, see the regulations relating to the particular tax.
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Treas. Reg. §301.6061-1(b)Method of signing.
Method of signing. The Secretary may prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations.
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Treas. Reg. §301.6061-1(c)Effective dates.
Effective dates. The rule in paragraph (a) is effective December 12, 1996. The rule in paragraph (b) is effective on July 21, 1995.
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Treas. Reg. §31.6061-1Signing of returns
Each return required under the regulations in this subpart shall, if signature is called for by the form or instructions relating to the return, be signed by (a) the individual, if the person required to make the return is an individual; (b) the president, vice president, or other principal officer, if the person required to make the return is a corporation; (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the person required to make the return is a partnership or other unincorporated organization; or (d) the fiduciary, if the person required to make the return is a trust or estate. The return may be signed for the taxpayer by an agent who is duly authorized in accordance with § 31.6011(a)-7 to make such return.
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Treas. Reg. §53.6061-1Signing of returns and other documents
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.
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Treas. Reg. §54.6061-1Signing of returns and other documents
Effective for any Form 8928 that is due on or after January 1, 2010, any return, statement, or other document required to be made with respect to a tax imposed by section 4980B, 4980D, 4980E, or 4980G of the Code or the regulations under section 4980B, 4980D, 4980E, or 4980G must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
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Treas. Reg. §55.6061-1Signing of returns and other documents
Any return required to be made by a real estate investment trust or a regulated investment company with respect to the tax imposed by Chapter 44 shall be signed by a person authorized by section 6062 of the Code to sign the income tax return of the real estate investment trust or the regulated investment company. Any statement or other document required to be made with respect to the tax imposed by Chapter 44 shall be signed by the person required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such statement or document. An individual's signature on a return, statement, or other document made by or for the real estate investment trust or the regulated investment company shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
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Treas. Reg. §58.6061-1Signing of returns and other documents
(a) In general. Any stock repurchase excise tax return (as defined in § 58.6011-1(b)), statement, or other document required to be made with respect to the tax imposed by chapter 37 of the Internal Revenue Code must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such a return, statement, or other document is prima facie evidence that the individual is authorized to sign the return, statement, or other document.
(b) Applicability date. This section applies to stock repurchase excise tax returns, statements, or other documents that are required to be made with respect to the tax imposed by chapter 37 and required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
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Treas. Reg. §58.6061-1(a)In general.
In general. Any stock repurchase excise tax return (as defined in § 58.6011-1(b)), statement, or other document required to be made with respect to the tax imposed by chapter 37 of the Internal Revenue Code must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such a return, statement, or other document is prima facie evidence that the individual is authorized to sign the return, statement, or other document.
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Treas. Reg. §58.6061-1(b)Applicability date.
Applicability date. This section applies to stock repurchase excise tax returns, statements, or other documents that are required to be made with respect to the tax imposed by chapter 37 and required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
25 Citing Cases
Because the October 15 submission included a Practitioner PIN, which the 2013 Form 1040 Instructions identify as an e-signature, we hold that this submission satisfies the Beard test and, accordingly, constitutes a "return" for statute oflimitations purposes.
The regulations promulgated under section 6061 require that "[e]ach individual * * * sign the income tax return required to be made by him, except that the return may be signed for the taxpayerby an agent who is duly authorized in accordance with paragraph (a)(5) or (b) ofsection 1.6012-1 to make such return." Sec.
at 724, amended section 6061 by adding subsection (b).
Joint Federal Income Tax Returns for 2007 and 2008 Section 6061 and section 1.6013-1(a)(2), Income Tax Regs., generally require that ajoint tax return be signed by both spouses.
Section 6061(a) provides that "any return, statement, or other document required to be made under any provision ofthe internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary." Regulations promulgated under section 6061 provide: "Each individual * * * shall sign th
rn, statement, or other document required to be - 14 - [*14] made under any provision ofthe internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary." The regulations promulgated under section 6061 provide: "Each individual * * * shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayerby an agent who is duly authorized in accordance with paragraph (a)(5) or (b) of§ 1.6012-1 t
Section 6061 provides that "any return, statement, or other document required to be made under any provision ofthe internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary." The regulations promulgated under section 6061 provide: "Each individual * * * shal
Section 6061(b)(1) provides that, in general, the Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form .
§§ 6061 & 6065 and is insufficient for legal purpose, as determine by Cibrac v. C.I .R. , U.S . Tax Ct . 2003, 120 T.C. 163. - 4 12 . Second, the requirement to make a return at 26 U.S .C . § 6012 is "triggered" only when the Petitioner's income exceeds the "exempt amount . " 13 . 26 U .S .C . § 6012 (a) (1) (D) (ii) assigns the "exempt amount" the
1.6013-1(a)(2), Income Tax Regs. Where a signature is obtained by fraud or duress, there is no intent to file a joint return. See United States v. Kramer, 52 AFTR 2d 83-5630, 83-2 USTC par. 9474 (D. Md. 1983). And where one of the spouses has not actually signed the return and has not consented to anyone else’s signing it on his or
6061 provides the general rule that “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.” Sec. 1.6012-1(a)(6), Income Tax Regs., provides that “Form 1040 is prescribed for general use in
- 27 - Under section 6061 and section 1.6013-1(a)(2), Income Tax Regs., a joint tax return must be signed by both spouses unless one spouse signs as agent of the other.
Validity of Petitioner’s Tax Returns Section 6061 requires that an individual income tax return be signed “in accordance with forms or regulations prescribed by the Secretary.” In order for an agent to sign an individual income tax return for a taxpayer, it must be done in a manner authorized by U.S.
Validity of Petitioner’s Tax Returns Section 6061 requires that an individual income tax return be signed “in accordance with forms or regulations prescribed by the Secretary.” In order for an agent to sign an individual income tax return for a taxpayer, it must be done in a manner authorized by U.S.
We think the cases of Miller, Booher, and Lombardo are all factually distinguishable from the present case.
Section 6061 provides the general rule that "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." The regulations promulgated under section 6061 require that "Each individual * * * shall sign
Section 6061 provides that “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.” The regulations promulgated under section 6061 require that “Each individual * * * shall sign the income tax re
Commissioner, 82 T.C. 766 (1984), affd. 793 F.2d 139 (6th Cir. 1986); sec. 1.6061- 1(a), Income Tax Regs. Petitioners urge the Court to ignore the signature and place of filing requirements. We decline to do so 6 and, accordingly, conclude that petitioners did not file Federal income tax returns for 1989, 1990, and 1991. B. Whe
ce provided for the taxpayer's signature, the Court held that such form was not a valid return and did not start the running of the statute of limitations); see Sloan v. Commissioner, 102 T.C. 137 (1994), affd. 53 F.3d 799 (7th Cir. 1995); see also sec. 6061; sec. 1.6061-1(a), Income Tax Regs. Thus, the purported return submitted by petitioner and Mr. Buck on April 19, 1989, did not constitute a return. As relevant herein, the term "deficiency" is defined by section 6211(a) as the excess of the
1.6061-1(a), Income Tax Regs.7 By contrast, an extension request does not require the taxpayer to sign but rather provides, as an alternative, that 7Petitioner fails to acknowledge that a taxpayer's agent may sign the return where the taxpayer is physically unable to sign, absent from the United States for at least 60 days, or a non