
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6061]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
      PART IV--SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
 
Sec. 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).

(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206, title 
II, Sec. 2003(a), July 22, 1998, 112 Stat. 724.)


                               Amendments

    1998--Pub. L. 105-206 designated existing provisions as subsec. (a), 
inserted subsec. heading, substituted ``Except as otherwise provided by 
subsection (b) and'' for ``Except as otherwise provided by'', and added 
subsec. (b).
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title II, Sec. 2003(f), July 22, 1998, 112 Stat. 
725, provided that: ``The amendments made by this section [amending this 
section and section 7502 of this title] shall take effect on the date of 
the enactment of this Act [July 22, 1998].''
