§ 1.6063-1 Signing of returns, statements, and other documents made by partnerships.§ 301.6063-1 Signing of partnership returns.
Cases: Agri-Cal Venture Assocs. v. Commissioner, T.C. Memo. 2000-271
Final rules 1
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.