CCA 201049037
Signing of Corporation Returns
ID: CCA_2010110309121437 Number: 201049037
Release Date: 12/10/2010
Office: ---
UILC: 6062.00-00
From: ---
Sent: Wednesday, November 03, 2010 9:12:20 AM
To: ---
Cc:
Subject: RE: Question
For an S corporation the person signing the POA would have to be a corporate officer. Being a stockholder does not give a person authority to act on behalf of the corporate entity. Since a corporate officer must sign the return, you can probably use the officer that actually signed the Form 1120S.
Section 6062 provides that the signature on the return is prima facie evidence that the signing person is authorized. You can also use any other factual evidence (including a notarized statement) as to who the corporate officers are.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201052013 · Definitions and Special Rules
- cca-201052012 · Distributions of Property
- cca-201052011 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201052010 · Extension of Time for Paying Tax
- cca-201052009 · Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201052004 · Equitable Remedies
- cca-201052003 · Postmark Date Governs
- cca-201051021 · Indian Health Care Benefits
- tam-201049029 · Other Rules
- cca-201049041 · Mode or Time of Collection
- cca-201049039 · Signing of Corporation Returns
- cca-201049038 · Retirement and Abandonment
- cca-201049037 · Signing of Corporation Returns
- cca-201049036 · Tax Matters Partner
- cca-201049035 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201049034 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201049033 · Assessment Authority
- cca-201049032 · Administrative Adjustments Requests
- cca-201049031 · Deposits
- cca-201049030 · Joint Return v Separate Returns
- cca-201049028 · Exclusion From Gross Income
- cca-201049027 · Backup Withholding
- cca-201049026 · Classification of Property
- cca-201049025 · Qualified Subchapter S Subsidiary
- cca-201048043 · Administrative Adjustments Requests