Posted by John on September 28, 1997 at 13:25:16:
Just noticed that code section 6065 is the part where the penalties of purjury jurat is made applicable to required forms that are filed. However if you have a code book look at the deletion under it and notice that the individual is not required to sign an income tax return with that jurat on it. This was deleted sometime in 1977 but deleting is not amending, repealing or the like. It is just not saying it anymore. It just adds confusion and hides from the taxpayers substantive rights. So who is to sign the 1040? It has a perjury jurat. What individual is it that uses this form. Can't be the individual on income taxes as he or she has been exempted from signing under jurat. Interesting isn't it? HUMMMMMMMMMMMMMMMMMMMMMMMM.
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