§6063 — Signing of partnership returns
5 citing cases
Statute Text — 26 U.S.C. §6063
The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner’s name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
Treasury Regulations
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Treas. Reg. §1.6063-1Signing of returns, statements, and other documents made by partnerships
(a) In general. Returns, statements, and other documents required to be made by partnerships 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 by any one of the partners. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of § 601.504 of this chapter (Statement of Procedural Rules).
(b) Evidence of authority to sign. A partner's signature on a return, statement, or other document made by or for a partnership of which he is a member shall be prima facie evidence that such partner is authorized to sign such return, statement, or other document.
(c) Certain partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership return filed solely for the purpose of making certain partnership level elections, see § 1.6031(a)-1(b)(5)(ii).
(2) Effective date. Paragraph (c) of this section applies to taxable years of a partnership beginning after December 31, 1999.
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Treas. Reg. §1.6063-1(a)In general.
In general. Returns, statements, and other documents required to be made by partnerships 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 by any one of the partners. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of § 601.504 of this chapter (Statement of Procedural Rules).
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Treas. Reg. §1.6063-1(b)Evidence of authority to sign.
Evidence of authority to sign. A partner's signature on a return, statement, or other document made by or for a partnership of which he is a member shall be prima facie evidence that such partner is authorized to sign such return, statement, or other document.
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Treas. Reg. §1.6063-1(c)Certain partnership elections—(1) In general.
Certain partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership return filed solely for the purpose of making certain partnership level elections, see § 1.6031(a)-1(b)(5)(ii).
(2) Effective date. Paragraph (c) of this section applies to taxable years of a partnership beginning after December 31, 1999.
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Treas. Reg. §301.6063-1Signing of partnership returns
For provisions relating to the signing of returns of partnership income, see § 1.6063-1 of this chapter (Income Tax Regulations).
5 Citing Cases
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.