26 U.S.C. §6065: Sanctions and costs awarded by courts
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]
Federal Rules of Evidence, Rule 801
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.
Alaska Computer Brokers v. Morton, 1995 U.S. Dist. LEXIS 13596 (1995)
Morton also argues that 26 U.S.C. § 6065 requires the IRS to sign every document under penalty of perjury. HN8
Section 6065 states:
Morton incorrectly interprets the application of this section. Section 6065 deals with the verification of returns made by taxpayers. Congress enacted this section, along with §§ 6061 and 6064, to simplify the task of both the taxpayer and Internal Revenue Service by permitting a verified return to be substituted for a notarized return in certain situations. Cohen v. United States, 201 F.2d 386 (9th Cir.), cert. denied, 345 U.S. 951, 73 S. Ct. 864, 97 L. Ed. 1374 (1953). Thus, Section 6065 does not require that notices issued by the Internal Revenue Service bear the signature of the district director or other official. See also Borgeson v. United States, 757 F.2d 1071, 1073 (10th Cir. 1985) (Section 6065 requires taxpayers to verify their tax 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.