SECTION 6. OTHER REQUIREMENTS
Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Signature . Each submission under section 5 of this notice must be signed and dated by the taxpayer. A stamped signature or faxed signature is not permitted.
.02 Penalties of Perjury Statement . (1) Each submission under section 5 of this notice must be accompanied by the following declaration: “Under penalties of perjury, I declare that I have examined this submission, including accompanying documents, and, to the best of my knowledge and belief, all of the facts contained herein are true, correct, and complete.”
(2) The declaration must be signed and dated by the taxpayer. The person sign
April 20, 2009 806 2009–16 I.R.B.
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