# 26 U.S.C. § 6065: Verification of returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6065>. Cite pinpoints as 26 U.S.C. § 6065(a)(1).

Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

## Regulations

- [Treas. Reg. § 1.6065-1](/26/reg/1.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 20.6065-1](/26/reg/20.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 25.6065-1](/26/reg/25.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 31.6065(a)-1](/26/reg/31.6065(a)-1.md): Verification of returns or other documents. (interprets § 6065)
- [Treas. Reg. § 53.6065-1](/26/reg/53.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 55.6065-1](/26/reg/55.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 58.6065-1](/26/reg/58.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 156.6065-1](/26/reg/156.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 157.6065-1](/26/reg/157.6065-1.md): Verification of returns. (interprets § 6065)
- [Treas. Reg. § 301.6065-1](/26/reg/301.6065-1.md): Verification of returns. (interprets § 6065)

## 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
- [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

## Leading cases

- [Davis v. Commissioner, 115 T.C. 35 (2000)](https://www.courtlistener.com/opinion/4696529/davis-v-commissioner/)
- [United States v. Bishop, 412 U.S. 346 (1973)](https://www.courtlistener.com/opinion/108803/united-states-v-bishop/)
- [Williams v. Commissioner, 114 T.C. 136 (2000)](https://www.courtlistener.com/opinion/4695629/williams-v-commissioner/)

## Connections

Cites: none

Cited by: § 6411 Tentative carryback and refund adjustments; § 6425 Adjustment of overpayment of estimated income tax by corporation

Derived from: 1939 § 51(a); 1939 § 51(e); 1939 § 54(f); 1939 § 58; 1939 § 142; 1939 § 148; 1939 § 149; 1939 § 169(a)-(c); 1939 § 169(f); 1939 § 187; 1939 § 215; 1939 § 233; 1939 § 821(a); 1939 § 864(a); 1939 § 1006(a); 1939 § 1604(a); 1939 § 1716(a); 1939 § 1852(a); 1939 § 1902(a)(1); 1939 § 2403(a); 1939 § 2471; 1939 § 2555(a); 1939 § 2555(c); 1939 § 2701; 1939 § 3233; 1939 § 3272(a); 1939 § 3330; 1939 § 3448(a); 1939 § 3461; 1939 § 3467; 1939 § 3469(d); 1939 § 3475(c); 1939 § 3604(b); 1939 § 3611(a)(1); 1939 § 3611(a)(2); 1939 § 3611(c); 1939 § 3779(b); 1939 § 3780(a); 1939 § 3809(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 749
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1824