U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 61— INFORMATION AND RETURNS › Subchapter Subchapter A— Returns and Records › Part PART IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

26 U.S.C. § 6062

Signing of corporation returns

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

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.

Notes of Decisions
Cited in 5 cases, 1966–1986 · leading case: Asphalt Indus., Inc. v. Comm'r of Internal Revenue, 384 F.2d 229 (3rd Cir. 1967).
Sort: Relevance Newest Treatment
Asphalt Indus., Inc. v. Comm'r of Internal Revenue, 384 F.2d 229 (3rd Cir. 1967). “…§ 216, comment a, § 217D, comment d. 19 . See United States v. Ridglea State Bank, supra, note 18 , at 499. 20 . 26 U.S.C. § 6062 .”
Consol. Beef Indus., Inc. v. Schuyler, 716 P.2d 544 (Kan. 1986). “(Internal Revenue Code, 26 U.S.C.A. § 6062 [1980].) Where an individual’s name is signed on a corporate return, it will be presumed that the individual was authorized to sign on behalf of the corporation.”
Stephen Lumetta v. United States, 362 F.2d 644 (8th Cir. 1966). “26 U.S.C.A. § 6062 “The return of a corporation -with respect to income shall he signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act.”
Edward M. Heligman v. United States, 407 F.2d 448 (8th Cir. 1969). “1 This section requires all corporations to file a corporate income tax return; and under 26 U.S.C. § 6062 a corporate return “shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to…”
Rainbow Elec. Co. v. United States, 536 F. Supp. 176 (D. Mont. 1982). · cites it 2× “Conversely, plaintiff contends that its claim for refund is not a corporation income tax return to which the signature requirements of 26 U.S.C. § 6062 apply- DISCUSSION 26 U.S.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.