Code of Federal Regulations (alpha)

CFR /  Title 20  /  Part 418  /  Sec. 418.1270 What modified adjusted gross income evidence will

We will not accept a correction or amendment of your income tax return without a letter from IRS acknowledging the change. We will also not accept illegible or unsigned copies of income tax returns or attestations or other statements of income unless they are provided under penalty of perjury.

Determinations and the Administrative Review Process