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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
applies.
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Last modified: May 25, 2011