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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."
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Form 1023 Paperwork, In Millions of Hours, 1986 to 2016
Source: U.S. Office of Management and Budget. Click image to learn more.