Tenn. Code Ann. § 62-29-104: Declaration of tax preparer

A person who prepares or assists in the preparing of state tax returns, except those required on income, must sign in the space so provided on the return a declaration, based on all information of which the person has any knowledge and under penalties provided within this part, that the return, including accompanying schedules, has been examined by the person and, to the best of the person's knowledge and belief, is a true, correct and complete return.