FEDERAL · 26 U.S.C. · Chapter 61
Signing of partnership returns
Current through Pub. L. 119-102
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.
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26 U.S.C. § 6063 (Signing of partnership returns) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Martin N. Wolters
656 F.2d 523 (Ninth Circuit, 1981)
Vogt v. Abish
663 F. Supp. 321 (S.D. New York, 1987)
Weiner v. United States
213 F. Supp. 2d 728 (S.D. Texas, 2002)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)