[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2008]
From the U.S. Government
Printing Office via GPO Access
[CITE: 26CFR1.6065-1]
[Page 391]
TITLE 26--INTERNAL
REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
(CONTINUED)
Returns and Records -- Table of
Contents
Sec. 1.6065-1 Verification of returns.
(a)
Persons signing returns. If a
return, declaration, statement, or
other document made under the provisions of
subtitle A or F of the Code,
or the regulation thereunder,
with respect to any tax imposed by
subtitle A of the Code is required by the regulations
contained in this
chapter, or the form and instructions, issued with
respect to such
return, declaration, statement, or other document,
to contain or be
verified by a written declaration that it is made
under the penalties of
perjury, such return, declaration, statement, or
other document shall be
so verified by the person signing it.
(b)
Persons preparing returns -- (1)
In general. Except as provided in
subparagraph (2) of this paragraph, if a return,
declaration, statement,
or other document is prepared for a taxpayer by
another person for
compensation or as an incident to the performance of
other services for
which such person receives compensation, and the
return, declaration,
statement, or other document requires that it shall
contain or be
verified by a written declaration that it is prepared
under the
penalties of perjury, the preparer must so verify the
return,
declaration, statement, or other document. A person who renders mere
mechanical assistance in the preparation of a return,
declaration,
statement, or other document as, for example, a
stenographer or typist,
is not considered as preparing the return,
declaration, statement, or
other document.
(2)
Exception. The verification
required by subparagraph (1) of this
paragraph is not required on returns, declarations,
statements, or other
documents which are prepared:
(i) For an employee either by his employer or by
an employee
designated for such purpose by the employer, or
(ii)
For an employer as a usual incident of the employment of one
regularly or continuously employed by such employer.
[T.D. 6364, 24 FR 1196, Feb.
17, 1959]