# 26 U.S.C. § 6061: Signing of returns and other documents Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6061(a)(1). ## § 6061(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. ## § 6061(b) Electronic signatures **§ 6061(b)(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— **§ 6061(b)(1)(A)** waive the requirement of a signature for; or **§ 6061(b)(1)(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. **§ 6061(b)(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. **§ 6061(b)(3) Published guidance.** **§ 6061(b)(3)(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). **§ 6061(b)(3)(B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners.** Not later than 6 months 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. **§ 6061(b)(3)(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. ## Regulations - [Treas. Reg. § 1.6061-1](/26/reg/1.6061-1.md): Signing of returns and other documents by individuals. (interprets § 6061) - [Treas. Reg. § 20.6061-1](/26/reg/20.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 25.6061-1](/26/reg/25.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 31.6061-1](/26/reg/31.6061-1.md): Signing of returns. (interprets § 6061) - [Treas. Reg. § 53.6061-1](/26/reg/53.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 54.6061-1](/26/reg/54.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 55.6061-1](/26/reg/55.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 58.6061-1](/26/reg/58.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 156.6061-1](/26/reg/156.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 157.6061-1](/26/reg/157.6061-1.md): Signing of returns and other documents. (interprets § 6061) - [Treas. Reg. § 301.6061-1](/26/reg/301.6061-1.md): Signing of returns and other documents. (interprets § 6061) ## Forms named in the regulations - [Form 8928](https://www.irs.gov/pub/irs-pdf/f8928.pdf) ## Final rules - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [74 FR 45994](https://www.federalregister.gov/documents/2009/09/08/E9-21225/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g-and-requirement-of) (2009): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G - [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions - [65 FR 44437](https://www.federalregister.gov/documents/2000/07/18/00-18116/telefile-voice-signature-test) (2000): TeleFile Voice Signature Test - [61 FR 65319](https://www.federalregister.gov/documents/1996/12/12/96-31363/methods-of-signing) (1996): Methods of Signing ## Leading cases - [Elliott v. Commissioner, 113 T.C. 125 (1999)](https://www.courtlistener.com/opinion/4695598/elliott-v-commissioner/) - [Sloan v. Commissioner, 102 T.C. 137 (1994)](https://www.courtlistener.com/opinion/4694912/sloan-v-commissioner/) - [Dixon v. United States, 67 F.4th 1156 (Fed. Cir. 2023)](https://www.courtlistener.com/opinion/9397992/dixon-v-united-states/) ## Connections Cites: § 6103 Confidentiality and disclosure of returns and return information Cited by: none Derived from: 1939 § 3809(b) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 748 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 724 - 2019-07-01: [Pub. L. 116-25](/26/act/116-25.md), 133 Stat. 1013