A modified Form 8027 jurat retained the required meaning

Plain-English summary

Chief Counsel considered whether a taxpayer's modified jurat on Form 8027 was acceptable. The taxpayer's language still stated that the submission was made under penalties of perjury and was true, correct, and complete. The advice concludes that this wording retained the meaning and intent of the jurat and signature statements on the official IRS form. The particular taxpayer's jurat was therefore acceptable. The email identifies signing and verification under sections 6061 and 6065 as the relevant subjects but does not reproduce the attached authorities.

Ruling snapshot

• Question: Did the taxpayer's modified Form 8027 jurat retain the meaning of the official form's signature and verification statements?
• Outcome: Advice given, the jurat was acceptable
• Key authorities: IRC §§ 6061 and 6065

Full text (IRS public release)

ID:         CCA_2016051219393607
UILC:       6061.00-00, 6065.00-00

Number: 201625016
Release Date: 6/17/2016
From:
Sent: Thursday, May 12, 2016 7:39:36 PM
To:
Cc:
Bcc:
Subject: FW: 8027 ~ partial jurat


---------

We spoke with an attorney in CC:PA – the jurat of this particular taxpayer looks fine, since the
meaning behind the language this taxpayer used, including the “penalties of perjury” and “true,
correct and complete,” retains the meaning and intent of the jurat/signature statements in the
official IRS form. For your convenience, I’ve attached a couple authorities – a CCA and
revenue ruling with key areas highlighted – that PA provided, so you have for future reference.
Both of these attachments are publicly available on IRS.gov and via e-reading room.


------
  ------------------------------------
------------------