---
kind: "section"
citation: "26 C.F.R. § 601.507"
title: "26"
number: "601.507"
heading: "Evidence required to substantiate facts alleged by a recognized representative."
url: "https://uscodex.org/cfr/26/601.507"
---

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


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.


## Notes

### Amendments

[56 FR 24009, May 28, 1991]

### Authority

Authority: 68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.

### Authority

Authority: 5 U.S.C. 301 and 552. Subpart I also issued under 39 U.S.C. 3220.

### Source

Source: 32 FR 15990, Nov. 22, 1967, unless otherwise noted.

### Amendments

[56 FR 24009, May 28, 1991]