![]() ![]() § 1.6063-1(a) provides that "eturns, statements, and other documents required to be made by partnerships under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code 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." § 6063, entitled "Signing of partnership returns," provides that "he return of a partnership made under section 6031 shall be signed by any one of the partners. ![]() § 6011(a) sets forth the general rule that "very person required to make a return or statement shall include therein the information required by such forms or regulations." The State A LLC Partnership return is not valid because it was not signed by a partner or a limited liability company member. ![]()
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