Q. What does it mean to "attest"?​

A. The dictionary definition of the word attest is "to affirm to be true or genuine; specifically: to authenticate by signing as a witness."  

The word "attest" does not appear in the Internal Revenue Code, or in the 1023-EZ implementing Regulations, indicating that the word is used in its generally accepted sense.  Although the word "attest" appears several times in the Revenue Procedure describing Form 1023-EZ procedures, no definition is given. 

Note that the person signing Form 1023-EZ does so "under penalties of perjury."​​