CCA 201111010
Signing of Partnership Returns
ID:
Office:
UILC:
CCA_2011021415173637
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6063.00-00
Number: 201111010
Release Date: 3/18/2011
From: ---
Sent: Monday, February 14, 2011 3:17:40 PM
To: ---
Cc: ---
Subject: RE: TEFRA Questions
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--- Section 6063 requires a partner to sign. LLC's elect to be treated as partnerships by filing a partnership return and, thus, elect to treat their members as "partners". LLC's can be either member managed or manager managed. If they are manager managed a manager is arguably authorized by the member "partners" to sign the Form
1065. Section 6063 provides that the signature itself is prima facie evidence that the signature is authorized. ------
Source: view the official PDF
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