Code of Federal Regulations · Section
§ 601.507 — Evidence Required To Substantiate Facts Alleged By A Recognized Representative
26 C.F.R. § 601.507
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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.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Departmental regulations5 U.S.C. § 301