ga1150 wrote:Sorry, guess I misread this....
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete."
Welcome ga1150! Yes, you are swearing that you know the facts to be true, and believe the legal conclusions to be correct. Either your knowledge or your belief could be wrong, but they are yours.
By the way, 1150, if you disagree with the majority of Quatloos posters (like I do), you'd do better to confront them with direct head-on rather than subtle leading questions. Since this thread is about to close at about 100 replies, you might start a new thread with a well-defended position or question. Here's an example, taken from circumstances featured at losthorizons.com:
If Judge Nancy orders me to fill out a 1040 to the effect that I know and believe certain payments derived income, and I don't know or believe that to be true or correct, how many years would she serve in prison as a first-time offender for subornation of perjury and witness tampering?