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.
Electronic signatures
In general
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.
Published guidance
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).
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.
Practitioner
section 330 of title 31For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under , United States Code.
Aug. 16, 1954, ch. 73668A Stat. 748Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 105–206, title II, § 2003(a)112 Stat. 724Pub. L. 116–25, title II, § 2302133 Stat. 1013(, ; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 116–25The date of the enactment of this subparagraph, referred to in subsec. (b)(3)(B), is the date of enactment of , which was approved .
Amendments
Pub. L. 116–252019—Subsec. (b)(3). 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).”
Pub. L. 105–2061998— 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).
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206, title II, § 2003(f)112 Stat. 725