[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.507]

[Page 107]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
             Subpart E_Conference and Practice Requirements
 
Sec. 601.507  Evidence required to substantiate facts alleged by a 
recognized representative.

    The Internal Revenue Service may require a recognized representative 
to submit all evidence, except that of a supplementary or incidental 
character, over a declaration (signed under penalty of perjury) that the 
recognized representative prepared such submission and that the facts 
contained therein are true. In any case in which a recognized 
representative is unable or unwilling to declare his/her own knowledge 
that the facts are true and correct, the Internal Revenue Service may 
require the taxpayer to make such a declaration under penalty of 
perjury.

[56 FR 24009, May 28, 1991]