26 C.F.R. § 601.507 Evidence required to substantiate facts alleged by a recognized representative.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 601—STATEMENT OF PROCEDURAL RULES
Subpart E—Conference and Practice Requirements
§ 601.507 Evidence required to substantiate facts alleged by a recognized representative.
