26 U.S.C. § 6061 — Signing of returns and other documents

(a) Unless subsection (b), section 6062, or section 6063 provides otherwise, every return, statement, or other document required by internal-revenue law or regulation must be signed as the Secretary’s forms or regulations require. (b) (1) The Secretary^* must develop procedures for accepting digital or other electronic signatures. Until those procedures exist, the Secretary may waive a signature for a type or class of document or allow an alternative way to sign or subscribe it. (2) Despite any other law, a document filed and verified, signed, or subscribed under an adopted alternative method is treated for all civil and criminal purposes, including perjury penalties, as if it had been signed or subscribed. (3) The Secretary must publish guidance defining and implementing waivers and methods. Within six months after enactment of this subparagraph, the Secretary must publish uniform standards and procedures for electronic taxpayer^* signatures on requests under section 6103(c) to disclose returns or return information to a practitioner and on powers of attorney to practitioners. A practitioner is a regulated individual in good standing under 31 U.S.C. § 330.