§6061 — Signing of returns and other documents
25 cases·9 followed·2 distinguished·1 questioned·13 cited—36% support
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
- Treas. Reg. §Treas. Reg. §1.6061-1 Signing of returns and other documents by individuals
- Treas. Reg. §Treas. Reg. §1.6061-1(a) Requirement.
- Treas. Reg. §Treas. Reg. §1.6061-1(b) Cross references.
- Treas. Reg. §Treas. Reg. §156.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §157.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §20.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §25.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §301.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §301.6061-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.6061-1(b) Method of signing.
- Treas. Reg. §Treas. Reg. §301.6061-1(c) Effective dates.
- Treas. Reg. §Treas. Reg. §31.6061-1 Signing of returns
- Treas. Reg. §Treas. Reg. §53.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §54.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §55.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §58.6061-1 Signing of returns and other documents
- Treas. Reg. §Treas. Reg. §58.6061-1(a) In general.
- Treas. Reg. §Treas. Reg. §58.6061-1(b) Applicability date.
25 Citing Cases
We think the cases of Miller, Booher, and Lombardo are all factually distinguishable from the present case.
As relevant herein, section 6512(b)(3) provides as follows: ¹² Thus, we need not decide whether any such return, which would have been unseen and unsigned by petitioner, would have been a valid return.
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.
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 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
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
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.
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
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
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(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
- 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.
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