26 U.S.C. § 6063
Signing of partnership returns
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.
Notes of Decisions
Cited in 4
cases, 1981–2002 · leading case: Weiner v. United States, 255 F. Supp. 2d 624 (S.D. Tex. 2002).
Weiner v. United States, 255 F. Supp. 2d 624 (S.D. Tex. 2002). “Weiner’s 1984 Statute of Limitations Claim The IRS argues that collateral estoppel prohibits Weiner from asserting that the assessment was barred by the statute of limitations, and in the alternative, that the statute of limitations was not triggered by the 1984 return because…”
United States v. Martin N. Wolters, 656 F.2d 523 (9th Cir. 1981). “The specific instruction under attack by the appellant is specifically authorized under the provisions of 26 U.S.C. § 6063 , which provides that the return of a partnership made under § 6031 shall be signed by one of the partners and that such signing is prima facie evidence…”
Vogt v. Abish, 663 F. Supp. 321 (S.D.N.Y. 1987). “26 U.S.C. § 6063 . As for Mr. Vogt’s claim that his lack of familiarity with the other partners’ Schedules K-l or the finances of the firm precluded his filing, the Court does not believe that this is necessarily so.”
Weiner v. United States, 213 F. Supp. 2d 728 (S.D. Tex. 2002). “Weiner’s 1984 Statute of Limitations Claim The IRS argues that collateral estoppel prohibits Weiner from asserting that the assessment was barred by the statute of limitations, and in the alternative, that the statute of limitations was not triggered by the 1984 return because…”
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