26 U.S.C. § 6065 : US Code - Section 6065: Verification of returns

Search 26 U.S.C. § 6065 : US Code - Section 6065: Verification of returns

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.