[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6061-1]

[Page 242]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6061-1  Signing of returns and other documents.

    Any return, statement, or other document required to be made with 
respect to a tax imposed by Chapter 42 or the regulations thereunder 
shall be signed by the person required to file such return, statement or 
document, or by such other persons required or duly authorized to sign 
in accordance with the regulations, forms or instructions prescribed 
with respect to such return, statement or other document. The person 
required or duly authorized to make the return may incur liability for 
penalties provided for erroneous, false or fraudulent returns. For 
criminal penalties see sections 7201, 7203, 7206, and 7207.