§6062 — Signing of corporation returns
12 citing cases
Statute Text — 26 U.S.C. §6062
The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 6012(b)(3), such fiduciary shall sign the return. The fact that an individual’s name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
Treasury Regulations
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Treas. Reg. §1.6062-1Signing of returns, statements, and other documents made by corporations
(a) Returns—(1) In general. Returns required to be made by corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, shall be signed for the corporation by the president, vice-president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized to sign such returns. It is not necessary that the corporate seal be affixed to the return. Spaces provided on return forms for affixing the corporate seal are for the convenience of corporations required by charter, or by law of the jurisdiction in which they are incorporated, to affix their corporate seals in the execution of instruments.
(2) By fiduciaries. A return with respect to income required to be made for a corporation by a fiduciary, pursuant to the provisions of section 6012(b)(3), shall be signed by such fiduciary. See paragraph (b)(4) of § 1.6012-3.
(3) By agents. A return with respect to income required to be made by an agent for a foreign corporation shall be signed by such agent. See paragraph (g) of § 1.6012-2.
(b) Statements and other documents. Statements and other documents required to be made by or for corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A, shall be signed in accordance with the regulations contained in this chapter, or the forms and instructions, issued with respect to such statements or other documents.
(c) Evidence of authority to sign. An individual's signature on a return, statement, or other document made by or for a corporation shall be prima facie evidence that such individual is authorized to sign such return, statement, or other document.
(d) Related provisions. For the rules realating to the verification of returns, see § 1.6065-1.
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Treas. Reg. §1.6062-1(a)Returns—(1) In general.
Returns—(1) In general. Returns required to be made by corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, shall be signed for the corporation by the president, vice-president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized to sign such returns. It is not necessary that the corporate seal be affixed to the return. Spaces provided on return forms for affixing the corporate seal are for the convenience of corporations required by charter, or by law of the jurisdiction in which they are incorporated, to affix their corporate seals in the execution of instruments.
(2) By fiduciaries. A return with respect to income required to be made for a corporation by a fiduciary, pursuant to the provisions of section 6012(b)(3), shall be signed by such fiduciary. See paragraph (b)(4) of § 1.6012-3.
(3) By agents. A return with respect to income required to be made by an agent for a foreign corporation shall be signed by such agent. See paragraph (g) of § 1.6012-2.
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Treas. Reg. §1.6062-1(b)Statements and other documents.
Statements and other documents. Statements and other documents required to be made by or for corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A, shall be signed in accordance with the regulations contained in this chapter, or the forms and instructions, issued with respect to such statements or other documents.
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Treas. Reg. §1.6062-1(c)Evidence of authority to sign.
Evidence of authority to sign. An individual's signature on a return, statement, or other document made by or for a corporation shall be prima facie evidence that such individual is authorized to sign such return, statement, or other document.
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Treas. Reg. §1.6062-1(d)Related provisions.
Related provisions. For the rules realating to the verification of returns, see § 1.6065-1.
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Treas. Reg. §301.6062-1Signing of corporation returns
For provisions relating to the signing of corporation income tax returns, see § 1.6062-1 of this chapter (Income Tax Regulations).
12 Citing Cases
392, was modified and superseded by Rev.
them, and it therefore never consented to them.3° 29The consolidated return must be executed by the common parent's "president, vice president, treasurer, assistant treasurer, chiefaccounting officer or any other officer duly authorized so to act." Sec. 6062 (cited in 26 C.F.R. sec. 1.1502-75(h)(3), Income Tax Regs.). 3°26 C.F.R. section 1.1502-75(e), suggests that failing to include an affiliated corporation on a consolidated return may not be fatal to the return: Ifa consolidated return is re
Section 6062 requires that a corporation's "president, vice-president, treasurer, assistant - 34 - treasurer, chief accounting officer or any other officer duly authorized so to act" . sign the corporation's income tax return. Filing an unsigned form is not the filing of a valid return for purposes ofcommencing the running ofthe period of limitati
C.F.R. sec. 301.7701-1(b). Cf. part I.A.3. above. The consolidated return must be executed by the common parent’s “president, vice president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act.” Sec. 6062 (cited in 26 C.F.R. sec. 1.1502-75(h)(3), Income Tax Regs.). 26 C.F.R. section 1.1502-75(e) suggests that failing to include an affiliated corporation on a consolidated return may not be fatal to the return: If a consolidated return is requi
Section 6062 provides that corporate returns may be signed by "the president, vice-president treasurer, assistant treasurer, chiefaccounting officer or any other officer duly authorized so to act." Rev. Rul. 83-41, 1983-1 C.B. 349, provides that the IRS wil generally apply the sante rules to a consent to extend the period oflimitations. en Mr. Conn
Section 6062 provides that corporate returns may be signed by "the president, vice-president treasurer, assistant treasurer, chiefaccounting officer or any other officer duly authorized so to act." Rev.
Commissioner, 96 T.C. 858, 875 (1991), affd. 959 F.2d 16 (2d Cir. 1992). Petitioners authorized Mues to act as both the vice president of taxes and the taxpayer. Indeed, unlike the 2000 return, which Mues signed as a paid preparer, the 2001 through 2004 returns were signed by Mues on petitioners' behalf. Simply put, Mues does no
Commissioner, 96 T.C. 858, 875 (1991), affd. 959 F.2d 16 (2d Cir. 1992). Petitioners authorized Mues to act as both the vice president of taxes and the taxpayer. Indeed, unlike the 2000 return, which Mues signed as a paid preparer, the 2001 through 2004 returns were signed by Mues on petitioners’ behalf. Simply put, Mues does no