| http://www.w3.org/ns/prov#value | - 26 U. S. C. ??7206(1), which provides that any person who ???[w]illfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as toevery material matter,??? shall be guilty of a felony.
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