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and regulations prescribed by the Secretary." A return required
to be filed "shall contain or be verified by a written
declaration that it is made under the penalties of perjury."
Sec. 6065. 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 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. The
signature of petitioner's tax preparer does not qualify, nor does
petitioner suggest that it qualifies, as the signature of a duly
authorized agent as described by the regulations.
The law is well settled that a Form 1040 that is not duly
signed and verified under penalties of perjury does not
constitute a valid Federal income tax return. See Elliott v.
Commissioner, 113 T.C. 125, 128 (1999); Richardson v.
Commissioner, 72 T.C. 818, 823 (1979); Cupp v. Commissioner, 65
T.C. 68, 78-79 (1975), affd. without published opinion 559 F.2d
1207 (3d Cir. 1977); Vaira v. Commissioner, 52 T.C. 986, 1005
(1969), revd. on other grounds 444 F.2d 770 (3d Cir. 1971);
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Last modified: May 25, 2011