(a) In general. Returns, 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. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of §601.504 of this chapter (Statement of Procedural Rules).

(b) Evidence of authority to sign. A partner's signature on a return, statement, or other document made by or for a partnership of which he is a member shall be prima facie evidence that such partner is authorized to sign such return, statement, or other document.

(c) Certain partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership return filed solely for the purpose of making certain partnership level elections, see §1.6031(a)-1(b)(5)(ii).

(2) Effective date. Paragraph (c) of this section applies to taxable years of a partnership beginning after December 31, 1999.

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 8841, 64 FR 61502, Nov. 12, 1999]