Posted by Common Right Group on September 30, 1997 at 18:21:52:
In Reply to: Code Section 6065 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.
You did it to us. Made us curious. It appears that 6065 applies in respect to sections 6062-6064, applicable to corporation and partnership returns.
However, it appears that 6061 applies to all other returns. Our information library shows that the regulations promulgating 6061 are found at 26 CFR Part 156; and 27 CFR Parts 22 and 25.
No, we haven't gotten to checking out those particular Treasury Regulations - yet. Just thought we'd toss a touch of feedback onto this subject before someone ran off half-cocked and decided he doesn't need to sign an individual return.
See, Section 6061 says "except for ... 6062 and 6063 (corporation and partnership returns)...." bur 6061, covering all other types, including individual, would be excluded under 6065.
Please recheck your conclusion to see if you agree or disagree with us.
Common Right Group.
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