Code of Federal Regulations · Section
§ 157.6061-1 — -1 Signing Of Returns And Other Documents
26 C.F.R. § 157.6061-1
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Any return, statement, or other document required to be made with respect to a tax imposed by chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code or the regulations under chapter 55 must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Time for filing returns and other documents26 U.S.C. § 6071
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General requirement of return, statement, or list26 U.S.C. § 6011
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Signing of returns and other documents26 U.S.C. § 6061
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Place for filing returns or other documents26 U.S.C. § 6091
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Extension of time for paying tax26 U.S.C. § 6161
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109