{"data":{"id":"us/26-cfr-601.507","jurisdiction":"us","citation":"26 CFR 601.507","heading":"Evidence required to substantiate facts alleged by a recognized representative.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER H—INTERNAL REVENUE PRACTICE","PART 601—STATEMENT OF PROCEDURAL RULES","Subpart E—Conference and Practice Requirements"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7e3dd6902e0374b9944cca065fdef52eb8e90b51bb0bf9f849e385cd9dae4435","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-601.506","next":"us/26-cfr-601.508"},"notice":"GroundRules: Original legal text. Not legal advice."}