Internal Revenue Code (IRC): The primary source of federal tax law in the United States, codifying tax laws, regulations, and procedures that must be referenced in tax affidavits
Tax Cuts and Jobs Act of 2017: Major tax reform legislation that modified numerous provisions of the Internal Revenue Code, affecting tax calculations and declarations in affidavits
State Tax Codes: State-specific tax laws and regulations that vary by jurisdiction and must be considered alongside federal requirements in tax affidavits
Federal Rules of Evidence: Guidelines governing the admission of evidence in federal courts, including requirements for affidavits as sworn statements
Notary Public Laws: Legal requirements for document notarization and verification of sworn statements in tax affidavits
18 U.S.C. ยง 1621: Federal perjury statute that establishes penalties for making false statements under oath in documents like tax affidavits
IRC ยง 6001: Specific Internal Revenue Code section outlining requirements for record keeping, statements, and special returns
Currency and Financial Transactions Reporting Act: Legislation requiring reporting of certain financial transactions, which may need to be addressed in tax affidavits
Bank Secrecy Act: Federal law requiring financial institutions and individuals to assist government agencies in detecting and preventing money laundering, potentially relevant for tax affidavits involving large transactions
Foreign Account Tax Compliance Act (FATCA): Legislation requiring reporting of foreign financial accounts and offshore assets in tax-related documents
Federal Estate Tax Provisions: Tax laws specifically relating to estate transfers and inheritance, relevant for estate-related tax affidavits
