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26 U.S.C. § 6061 — Signing of returns and other documents
Federal law — U.S. Code and appendices · legal_authorities
**(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**
(A) *In general* — The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
(B) *Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners* — Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of
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Source location: Title 26, Chapter 61, § 6061; chapter-061-information-and-returns.md
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**(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**
(A) *In general* — The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
(B) *Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners* — Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
(C) *Practitioner* — For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under [section 330 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section330&num=0&edition=prelim), United States Code.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Subject to [section 500 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section500&num=0&edition=prelim), the Secretary of the Treasury may—
(1) regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate—
(A) good character;
(B) good reputation;
(C) necessary qualifications to enable the representative to provide to persons valuable service; and
(D) competency to advise and assist persons in presenting their cases.
**(b)** Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of “enrolled agent”, “EA”, or “E.A.”.
**(c)** After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who—
(1) is incompetent;
(2) is disreputable;
(3) violates regulations prescribed under this section; or
(4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.
The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarmen
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Date of delivery** — If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
(2) **Mailing requirements** — This subsection shall apply only if—
(A) the postmark date falls within the prescribed period or on or before the prescribed date—
(i) for the filing (including any extension granted for such filing) of the return, claim, statement, or other document, or
(ii) for making the payment (including any extension granted for making such payment), and
(B) the return, claim, statement, or other document, or payment was, within the time prescribed in subparagraph (A), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made.
**(b) Postmarks** This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by regulations prescribed by the Secretary.
**(c) Registered and certified mailing; electronic filing**
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Federal law — U.S. Code and appendices · legal_authorities
Page 3415
TITLE 26—INTERNAL REVENUE CODE
§ 6061
1976—Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90
Stat. 1691, added subpart heading and analysis for sub-
part F.
§ 6060. Information returns of tax return pre-
parers
(a) General rule
Any person who employs a tax return preparer
to prepare any return or claim for refund other
than for such person at any time during a return
period shall make a return setting forth the
name, taxpayer identification number, and place
of work of each tax return preparer employed by
him at any time during such period. For pur-
poses of this section, any individual who in act-
ing as a tax return preparer is not the employee
of another tax return preparer shall be treated
as his own employer. The return required by this
section shall be filed, in such manner as the Sec-
retary may by regulations prescribe, on or be-
fore the first July 31 following the end of such
return period.
(b) Alternative reporting
In lieu of the return required by subsection
(a), the Secretary may approve an alternative
reporting method if he determines that the nec-
essary information is available to him from
other sources.
(c) Return period defined
For purposes of subsection (a), the term ‘‘re-
turn period’’ means the 12-month period begin-
ning on July 1 of each year.
(Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4,
1976, 90 Stat. 1691; amended Pub. L. 110–28, title
VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat.
201; Pub. L. 113–295, div. A, title II, § 221(a)(109),
Dec. 19, 2014, 128 Stat. 4053.)
Editorial Notes
AMENDMENTS
2014—Subsec. (c). Pub. L. 113–295, which directed sub-
stitution of ‘‘year.’’ for ‘‘ ‘year’ ’’ and all that followed,
was executed by substituting ‘‘year.’’ for ‘‘year, except
that the first ret
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