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U.S. Code as of:
01/19/04
Section 6061. Signing of returns and other documents
(a) General rule
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.
(b) Electronic signatures
(1) In general
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 -
(A) waive the requirement of a signature for; or
(B) 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.
(2) Treatment of alternative methods
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.
(3) Published guidance
The Secretary shall publish guidance as appropriate to define
and implement any waiver of the signature requirements or any
method adopted under paragraph (1).
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