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Treasury Regulations · 26 CFR

§ 601.507. Evidence required to substantiate facts alleged by a recognized representative.

In effect eCFR current as of October 15, 2026

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).

Cite as 26 CFR § 601.507

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 28, 1991 by 56 FR 24009
Length
91 words · about 1 min to read

The Internal Revenue Service may require a recognized representative to submit all evidence, except that of a supplementary or incidental character, over a declaration (signed under penalty of perjury) that the recognized representative prepared such submission and that the facts contained therein are true. In any case in which a recognized representative is unable or unwilling to declare his/her own knowledge that the facts are true and correct, the Internal Revenue Service may require the taxpayer to make such a declaration under penalty of perjury.

[56 FR 24009, May 28, 1991]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued (56 FR 24009)

Where it sits in 26 CFR

  1. Subchapter H Internal revenue practice
  2. Part 601 Statement of procedural rules
  3. Subpart E Conference and Practice Requirements

Nearby sections