§6062 — Signing of corporation returns
12 cases·3 followed·2 overruled·7 cited—25% support
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
- Treas. Reg. §Treas. Reg. §1.6062-1 Signing of returns, statements, and other documents made by corporations
- Treas. Reg. §Treas. Reg. §1.6062-1(a) Returns—(1) In general.
- Treas. Reg. §Treas. Reg. §1.6062-1(b) Statements and other documents.
- Treas. Reg. §Treas. Reg. §1.6062-1(c) Evidence of authority to sign.
- Treas. Reg. §Treas. Reg. §1.6062-1(d) Related provisions.
- Treas. Reg. §Treas. Reg. §301.6062-1 Signing of corporation returns
12 Citing Cases
392, was modified and superseded by Rev.
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.
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
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
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
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
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