26 USC 6061 - Signing of returns and other documents

U.S Code last checked for updates: May 08, 2024

§ 6061.

Signing of returns and other documents

(a)

General rule

(b)

Electronic signatures

(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—

(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

(3)

Published guidance

(A)

In general

(B)

Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners

(C)

Practitioner

(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2003(a), July 22, 1998, 112 Stat. 724; Pub. L. 116–25, title II, § 2302, July 1, 2019, 133 Stat. 1013.)

cite as: 26 USC 6061