can be used for certain electronic forms, such as electronically filed tax returns in certain states, where the taxpayer(s) attest to the truth of the information contained. In the case of an electronically filed tax return, the taxpayer has to provide certain specific information--a social security number for example--to "sign" the jurat. Having done this, the electronically submitted return is considered to have the same legal effect as if the taxpayer had actually and physically signed the return.

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