[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6061-1]

[Page 363]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6061-1  Signing of returns.

    Each return required under the regulations in this subpart shall, if 
signature is called for by the form or instructions relating to the 
return, be signed by (a) the individual, if the person required to make 
the return is an individual; (b) the president, vice president, or other 
principal officer, if the person required to make the return is a 
corporation; (c) a responsible and duly authorized member or officer 
having knowledge of its affairs, if the person required to make the 
return is a partnership or other unincorporated organization; or (d) the 
fiduciary, if the person required to make the return is a trust or 
estate. The return may be signed for the taxpayer by an agent who is 
duly authorized in accordance with Sec. 31.6011(a)-7 to make such 
return.