Herbert C. Elliott - Page 5

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          "shall contain or be verified by a written declaration that it is           
          made under the penalties of perjury."  Sec. 6065; see also                  
          Plunkett v. Commissioner, 41 B.T.A. 700, 711 (1940), affd. 118              
          F.2d 644 (1st Cir. 1941); Wallace v. Commissioner, T.C. Memo.               
          1975-133.  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               
          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 section 1.6012-1 to              
          make such return."  Sec. 1.6061-1(a), Income Tax Regs.2                     
               Section 1.6012-1(a)(5), Income Tax Regs., provides, inter              
          alia,3 that                                                                 
               In addition, a return may be made by an agent if the                   
               taxpayer requests permission, in writing, of the district              
               director * * * and * * * [the] district director determines            
               that good cause exists for permitting the return to be so              
               made. * * * Whenever a return is made by an agent it must be           

          2    Sec. 1.6012-1(b), Income Tax Regs., applies to returns of              
          nonresident alien individuals and is not relevant here.                     

          3    Sec. 1.6012-1(a)(5), Income Tax Regs., also sets forth the             
          rules for making a return by an agent for persons under                     
          disabilities or out of the country for at least 60 days.                    
          Petitioner does not contend that either of these provisions                 

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