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Introduction

SECTION 16. REQUIRED

Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States

DECLARATIONS

Except for the consents described in Section 10 of this notice, each application, certification, report, or other document submitted under this notice must include the following declaration signed by an authorized official or officer who has personal knowledge of the relevant facts and circumstances: “Under penalties of perjury, I declare that I have examined this document (including any attachments) and, to the best of my knowledge and belief, the document (including any attachments) contains all of the relevant facts, and such facts are true, correct, and complete.”

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▸Contents — Internal Revenue Bulletin 2008-36

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