Treasury Regulations (26 C.F.R.)
26 CFR § 54.6061-1
Signing of returns and other documents.
Effective for any Form 8928 that is due on or after January 1, 2010, any return, statement, or other document required to be made with respect to a tax imposed by section 4980B, 4980D, 4980E, or 4980G of the Code or the regulations under section 4980B, 4980D, 4980E, or 4980G 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.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Source: view the official text
In this part (40 sections)
- 54.4980G-1 · Failure of employer to make comparable health savings…
- 54.4980G-2 · Employer contribution defined.
- 54.4980G-3 · Failure of employer to make comparable health savings…
- 54.4980G-4 · Calculating comparable contributions.
- 54.4980G-5 · HSA comparability rules and cafeteria plans and waiver of…
- 54.4980G-6 · Special rule for contributions made to the HSAs of…
- 54.4980G-7 · Special comparability rules for qualified HSA…
- 54.4980H-0 · Table of contents.
- 54.4980H-1 · Definitions.
- 54.4980H-2 · Applicable large employer and applicable large employer…
- 54.4980H-3 · Determining full-time employees.
- 54.4980H-4 · Assessable payments under section 4980H(a).
- 54.4980H-5 · Assessable payments under section 4980H(b).
- 54.4980H-6 · Administration and procedure.
- 54.6011-1 · General requirement of return, statement, or list.
- 54.6011-1T · General requirement of return, statement, or list…
- 54.6011-2 · General requirement of return, statement, or list.
- 54.6011-3 · Required use of electronic form for the filing requirements…
- 54.6011-4 · Requirement of statement disclosing participation in…
- 54.6060-1 · Reporting requirements for tax return preparers.
- 54.6061-1 · Signing of returns and other documents.
- 54.6071-1 · Time for filing returns.
- 54.6081-1 · Automatic extension of time for filing returns for certain…
- 54.6091-1 · Place for filing excise tax returns under section 4980B,…
- 54.6107-1 · Tax return preparer must furnish copy of return or claims…
- 54.6109-1 · Tax return preparers furnishing identifying numbers for…
- 54.6151-1 · Time and place for paying of tax shown on returns.
- 54.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 54.6694-2 · Penalties for understatement due to an unreasonable…
- 54.6694-3 · Penalty for understatement due to willful, reckless, or…
- 54.6694-4 · Extension of period of collection when tax return preparer…
- 54.6695-1 · Other assessable penalties with respect to the preparation…
- 54.6696-1 · Claims for credit or refund by tax return preparers.
- 54.7701-1 · Tax return preparer.
- 54.9801-1 · Basis and scope.
- 54.9801-1T · Basis and scope (temporary).
- 54.9801-2 · Definitions.
- 54.9801-2T · Definitions (temporary).
- 54.9801-3 · Limitations on preexisting condition exclusion period.
- 54.9801-4 · Rules relating to creditable coverage.