Sec.  1.10011   Who may sign applications?

   (a) “Signed” in this section refers to electronically filed applications. An
   electronic application is “signed” when there is an electronic signature. An
   electronic signature is the typed name of the person “signing” the
   application, which is then electronically transmitted via IBFS.

   (b) For all electronically filed applications, you (or the signor) must
   actually sign a paper copy of the application, and keep the signed original
   in your files for future reference.

   (c) You only need to sign the original of applications, amendments, and
   related statements of fact.

   (d) Sign applications, amendments, and related statements of fact as follows
   (either electronically or manually):

   (1) By you, if you are an individual;

   (2) By one of the partners, if you are a partnership;

   (3) By an officer, director, or duly authorized employee, if you are a
   corporation; or

   (4) By a member who is an officer, if you are an unauthorized association.

   (e) If you file applications, amendments, and related statements of fact on
   behalf of eligible government entities, an elected or appointed official who
   may sign under the laws of the applicable jurisdiction must sign the
   document. Eligible government entities are:

   (1) States and territories of the United States,

   (2) Political subdivisions of these states and territories,

   (3) The District of Columbia, and

   (4) Units of local government.

   (f) If you are either physically disabled or absent from the United States,
   your attorney may sign applications, amendments and related statements of
   facts on your behalf.

   (1) Your attorney must explain why you are not signing the documents.

   (2) If your attorney states any matter based solely on his belief (rather
   than knowledge), your attorney must explain his reasons for believing that
   such statements are true.

   (g) It is unnecessary to sign applications, amendments, and related
   statements of fact under oath. However, willful false statements are
   punishable by a fine and imprisonment, 18 U.S.C. 1001, and by administrative
   sanctions.