TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART IV > § 6065
§ 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.
Morelli, 920 F.Supp. 556
Section 6065 applies
to returns and other written declarations filded by taxpayers. The
statute does not require that a lien or other notice issued by the
IRS be verified by a written declaration that it is made under penalty
of perjury.
[Morelli, 920 F.Supp.
556]
ARTICLE III Hearsay
Rule 801. Definitions
(c) Hearsay.
"Hearsay" is a statement, other than one
made by the declarant while testifying at the trial or hearing,
offered in evidence to prove the truth of the matter asserted.
[Federal
Rules of Evidence, Rule 801]