WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 61

26 U.S.C. 6061: Signing of returns and other documents

Created in 1976 by Public Law 94-455. Changed by 2 later laws. No bill we track in this Congress changes it.

12 parts of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (7), Internal Revenue Service, Department of the Treasury (5).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2019

    • 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)." (Taxpayer First Act) Law text · (b)

    1998

    • 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). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text

    1976

    • Pub. L. 94–455 struck out "or his delegate" after "Secretary".

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.