§ 6061. Signing of returns and other documents

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 748 · 68A Stat. 748

   Enacted · 26 U.S.C. § 6061

   Aug. 16, 1954, ch. 736, 68A Stat. 748

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 748

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6061

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 title II § 2003(a) · 112 Stat. 685

   1. Amended · 26 U.S.C. § 6061

      Pub. L. 105–206 designated existing provisions as subsec. (a)

   2. Inserted · 26 U.S.C. § 6061

      Pub. L. 105–206 inserted subsec. heading

   3. Substituted · 26 U.S.C. § 6061

      Pub. L. 105–206 substituted “Except as otherwise provided by subsection (b) and” for “Except as otherwise provided by”

   4. Added · 26 U.S.C. § 6061

      Pub. L. 105–206 added subsec. (b)

   Source evidence

   Code amendment note
   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).

   Enacted provision · exact public law section
   (a) In General.— Section 6061 (relating to signing of returns and other documents) is amended— (1) by striking “Except as otherwise provided by” and inserting the following: “(a) General Rule.— Except as otherwise provided by subsection (b) and”; and (2) by adding at the end the following new subsection: “(b) Electronic Signatures.— “(1) Procedures. 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).”.

   Effective date note
   Pub. L. 105–206, title II, § 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].”

4. 2019

   Taxpayer First Act

   Pub. L. 116–25 title II § 2302 · 133 Stat. 981

   Amended · 26 U.S.C. § 6061(b)(3)

   Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).”

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).”

   Enacted provision · exact public law section
   SEC. 2302. UNIFORM STANDARDS FOR THE USE OF ELECTRONIC SIGNATURES FOR DISCLOSURE AUTHORIZATIONS TO, AND OTHER AUTHORIZATIONS OF, PRACTITIONERS.   Section 6061(b)(3) is amended to read as follows: “(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 Deadline. Procedures. 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, United States Code.” .

6 of 7 references resolved to an enrolled provision · 1 partial