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        (a) General.
         Under the provisions of 28 U.S.C. l746, whenever any matter is required or permitted to be established or proven by a sworn statement, oath or affidavit, such matter may also be established or proven by an unsworn written declaration under penalty of perjury. Because such declaration does not require a notary or other official to administer oaths, individuals preparing statements for use in litigation should consider using this format. (See figure C-3, appendix G, of this part).
     
    
        
        (b) When executed within the United States.
         Place the following at the end of the witness statement:
 
     
    
    
        
        (c) When executed outside the United States.
         Place the following at the end of the witness statement: