Signing Of Returns And Other Documents

53.1. General. - Each individual, including a fiduciary, shall sign any return, declaration, statement or other document which he is making or filing pursuant to requirements stated in these regulations, except that the return, declaration, statement or other document may be signed for such individual by an agent who is duly authorized to act for such person. The fact that an individual's name is signed to a return, declaration, statement or other document shall be prima facie evidence for all purposes that the return, declaration, statement or other document was actually signed by him.

53.1.1. Signature BY Agent. - When by reason of illness, absence, minority, or otherwise, the person required to make or file any return, declaration, statement or other document is unable to do so, such return, declaration, statement or other document may be made and signed by an agent, or by a guardian or other person charged with the care of the person or property of such taxpayer. Such agent assumes responsibility for making and signing the return or other document, and incurs liability for the penalties provided for erroneous, false or fraudulent returns, declarations, statements or other documents.

53.1.2. Signatures Of Husband And Wife.

53.1.2.1. A return or declaration of a husband and wife (if not made by an agent) shall be signed by both spouses. If signed by one spouse, individually and as agent for the other, authorization for such action must accompany the return or declaration.

53.1.2.1.a. The spouse acting as agent for the other shall, with the principal, assume responsibility for making the return and declaration and incur liability for the penalties provided for erroneous, false or fraudulent returns or declarations.

53.1.2.1.b. Where the signature or authorization of either the husband or the wife cannot be obtained because of illness or absence, and no power of attorney or written authorization is available for the same reason, a return or declaration signed by one spouse and offered to the Tax Commissioner for filing as a joint return or declaration may be accepted as such if all the evidence indicates that the taxpayers intended to file it as a joint return or declaration.

53.1.2.2. In the case of death of one or both spouses during the year for which a joint return is made under the circumstances referred to in Subsection 51.3.2 of these regulations, the signatures and evidence of authorization required under the United States Internal Revenue Code and applicable regulations for such purpose shall apply for West Virginia income tax purposes.

53.2. Partnerships. - Any return, statement or other document required to be made or filed by a partnership shall be signed by one (1) or more partners. The fact that a partner's name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that such partner is authorized to sign on behalf of the partnership and that the signature is his.

53.3. Certifications. - The making or filing of any return, declaration, statement or other document or copy thereof required to be made or filed pursuant to these regulations, including a copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.

53.4. Signature Of Preparer. - If a return is prepared for a taxpayer by another person or firm (other than the taxpayer's agent as detailed in Subsection 53.1.1 above) for compensation, such person or firm must sign such return. This signature is in addition to the required signature of the taxpayer or his agent. If the return is prepared by a firm, such return shall be signed by the person duly authorized to act on behalf of the firm, the name of which shall be stated in conjunction with such signature. This regulation does not apply to a return prepared for an employer by an employee who is regularly and continuously employed by such employer, such as, for example, a clerk, secretary or bookkeeper, nor does this regulation apply to a person who renders mere mechanical assistance in the preparation of a return, such as a stenographer or typist.