Treasury Regulations · 26 CFR
§ 53.6061-1. Signing of returns and other documents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6061
Cite as 26 CFR § 53.6061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 6061
- Length
- 98 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Any return, statement, or other document required to be made with respect to a tax imposed by Chapter 42 or the regulations thereunder shall be signed by the person required to file such return, statement or document, or by such other persons required or duly authorized to sign in accordance with the regulations, forms or instructions prescribed with respect to such return, statement or other document. The person required or duly authorized to make the return may incur liability for penalties provided for erroneous, false or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, and 7207.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart L Procedure and Administration
Nearby sections
- § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 53.6011-1 General requirement of return, statement or list.
- § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 53.6060-1 Reporting requirements for tax return preparers.
- § 53.6061-1 Signing of returns and other documents.
- § 53.6065-1 Verification of returns.
- § 53.6071-1 Time for filing returns.
- § 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- § 53.6091-1 Place for filing chapter 42 tax returns.