In any case in which the taxpayer's representative is unable or unwilling to declare of his or her own knowledge that the facts in a claim, written argument, brief, or recitation of facts are true and correct, the Internal Revenue Service may request the taxpayer to make such a declaration under penalty of perjury.\ A. True.\ B. False

In any case in which the taxpayer's representative is unable or unwilling to declare of his or her own knowledge that the facts in a claim, written argument, brief, or recitation of facts are true and correct, the Internal Revenue Service may request the taxpayer to make such a declaration under penalty of perjury. A. True. B. False