(a) Requirement. Each individual (including a fiduciary) shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayer by an agent who is duly authorized in accordance with paragraph (a)(5) or (b) of § 1.6012-1 to make such return. Other returns, statements, or documents required under the provisions of subtitle A or F of the Code or of the regulations thereunder to be made by any person with respect to any tax imposed by subtitle A of the Code shall be signed in accordance with any regulations contained in this chapter, or any instructions, issued with respect to such returns, statements, or other documents.
(b) Cross references. For provisions relating to the signing of returns, statements, or other documents required to be made by corporations and partnerships with respect to any tax imposed by subtitle A of the Code, see §§ 1.6062-1 and 1.6063-1, respectively. For provisions relating to the making of returns by agents, see paragraphs (a)(5) and (b) of § 1.6012-1; and to the making of returns for minors and persons under a disability, see paragraph (a)(4) of § 1.6012-1 and paragraph (b) of § 1.6012-3.
[T.D. 7332, 39 FR 44232, Dec. 23, 1974]
Notes of Decisions
Cited in
17
cases, 1975–2017 · leading case:
McMahan v. Comm'r, 1995 T.C. Memo. 547 (Tax Ct. 1995).
McMahan v. Comm'r, 1995 T.C. Memo. 547 (Tax Ct. 1995).
· cites it 4× “See sec. 6061; sec. 1.6061-1(a), Income Tax Regs.”
Walden v. Comm'r, 90 T.C. 947 (Tax Ct. 1988).
· cites it 2× “per curiam a Memorandum Opinion of this Court; sec. 1.6061-1(a), Income Tax Regs.”
Selgas v. Comm'r, 475 F.3d 697 (5th Cir. 2007).
“§§ 6012 , 6061(a), 6065; 26 C.F.R. § 1.6061-1 (a); Brafman, 384 F.”
Pierce v. United States (In Re Pierce), 184 B.R. 338 (Bankr. D. Iowa 1995).
“; 26 C.F.R. §§ 1.6061-1 , 1.6065-1. After receiving Debtors’ 1986 Form 1040, the IRS sent a letter to Debtors stating: “We have received the above tax form and find we need your signature to complete processing of your return.”
Turco v. Comm'r, 1997 T.C. Memo. 564 (Tax Ct. 1997).
· cites it 2× “We decline to do so and, accordingly, conclude that petitioners did not file Federal income tax returns for 1989, 1990, and 1991.”
Est. of Allen v. Comm'r, 56 T.C.M. 1494 (Tax Ct. 1989).
· cites it 2× “6061-1(a) and 1.6012-1(a)(5), Income Tax Regs. It does not follow that because written authorization of an agent specifically is required by statute and regulation in these situations, it should be required in the situation involved herein.”
Mohamed v. Comm'r, 2013 T.C. Memo. 255 (Tax Ct. 2013).
· cites it 2× “, provides that a return may be made by an agent if the taxpayer is unable to make the return by reason of disease, injury, or continuous absence from the United States, or if, upon a showing of good cause, the taxpayer obtains permission from the IRS.”
McGee v. Comm'r, 2000 T.C. Memo. 308 (Tax Ct. 2000).
· cites it 4× “6061-1(a), Income Tax Regs. A duly authorized agent may sign a return if the taxpayer is prevented from doing so by reason of disease or injury, continuous absence from the United States, or upon written request to the local Internal Revenue Service (IRS) District Director, if…”
McAuliffe v. Comm'r, 2016 T.C. Summary Opinion 25 (Tax Ct. 2016).
· cites it 2× “The Form 1040 reported zero taxable income and zero total tax on the basis of a variety of claimed losses, including a purported business loss of $52,056 for "excavation".”
Olpin v. Comm'r, 1999 T.C. Memo. 426 (Tax Ct. 1999).
· cites it 2× “6012-1 to make such return." Sec. 1.6061-1(a), Income Tax Regs.”
Moss v. Comm'r, 2017 T.C. Memo. 30 (Tax Ct. 2017).
· cites it 2× “There are, however, two circumstances in which a return may be accepted as jointly filed even though it is signed only by one spouse: when a taxpayer acts as an authorized agent for his or her spouse, sec.”
Kolb v. Comm'r, 34 T.C.M. 1171 (Tax Ct. 1975).
· cites it 2× “, provides in part, as follows: A joint return of a husband and wife (if not made by an agent of one or both spouses) shall be signed by both spouses.”
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