Verification of returns

26 U.S.C. § 6065
in effect
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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.
26 U.S.C. § 6065 — Verification of returns | United States Code | Corpus