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Information and Belief



A standard phrase added to qualify a statement made under oath; a phrase indicating that a statement is made, not from firsthand knowledge but, nevertheless, in the firm belief that it is true.

For example, an AFFIDAVIT may be needed at some point in a lawsuit even though the individual (whether a party to or a witness in the lawsuit) who has firsthand information is out of the country on business. In many such circumstances that individual's attorney may make an affidavit for him or her. The attorney must indicate that the individual is swearing only to facts that he or she has been told and believes to be true; in other words, on information and belief.



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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Indirect evidence to Internal Revenue Code