26 U.S.C. § 6063
Section 6063 · Signing of partnership returns
Amended 1 time on record
Applied in 4 court decisions — leading case 255 F. Supp. 2d 624 - Weiner v. United States (2002)
Most recently applied in 255 F. Supp. 2d 663 - Weiner v. United States (November 2002)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.