Ezel / IRS Rulings / 1020019
Chief Counsel Advice 1020019 Released May 21, 2010 Advice

CCA 1020019: Counsel explained the presumption for a partner signing a partnership return

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This page covers one taxpayer's ruling from 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

In an internal Chief Counsel email concerning an allegedly invalid signing of a TEFRA partnership return, the sender quoted IRC § 6063. That provision requires a partnership return to be signed by any one of the partners and treats the partner's name on the return as prima facie evidence that the partner was authorized to sign for the partnership.

Ruling snapshot

  • Question: What is the effect of a partner signing a partnership return under IRC § 6063?
  • Outcome: Advice given
  • Key authorities: IRC § 6063

Full text (IRS public release)

ID: CCA_2010042013523937 Number: 201020019
Release Date: 5/21/2010
Office: ---------
UILC: 6063.00-00

From: --------------------
Sent: Tuesday, April 20, 2010 1:52:42 PM
To: --------------------
Cc: -----------------------------------
Subject: RE: Invalid signing of TEFRA partnership

Section 6063 provides that a partnership return "shall be signed by any one of the partners. The fact that
a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to
sign the return on behalf of the partnership."

Under this Code section, the presumption is that the partner had authority to sign.

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