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Petitioner asserts that in recent years, the manual
signature requirement has become more relaxed and that section
6061(b) eliminates the requirement. Petitioner cites no
authority to support his contention that the law is becoming more
relaxed regarding the signing and verification of tax returns.
As evidenced by our recent ruling in Elliott v. Commissioner,
supra, failure to satisfy the signature requirement remains fatal
to the validity of a return. Furthermore, section 6061(b) has
not eliminated the requirement.
Assuming arguendo that section 6061(b) pertains to a notice
of deficiency filed on May 21, 1999, for the 1995 taxable year,3
it is clear on the face of the statute that it applies only to
2(...continued)
returns. On remand, the Court of Appeals did not address the
issue of whether the IRS' treatment of an unsigned tax form could
constitute "acceptance". See Dowell v. Commissioner, 738 F.2d
354 (10th Cir. 1984). In contrast to the situation in Dowell
where the Commissioner did not challenge the efficacy of the
amended returns except with respect to the statute of limitations
issue, the Commissioner in the instant case determined that the
form filed by petitioner is not a return.
3 Sec. 6061(b) was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
sec. 2003(a)(1), 112 Stat. 685, 724, effective on July 22, 1998.
It is not clear for what taxable years the statute authorizes the
Secretary to waive signature requirements for electronic filings.
The legislative history suggests that the authority may apply
only to taxable years beginning after Dec. 31, 1998. See S.
Rept. 105-174 (1998) ("The provision requires the Secretary to
establish procedures, to the extent practicable, to receive all
forms electronically for taxable periods beginning after December
31, 1998.").
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