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limited to respondent’s motion for partial summary judgment,
which was disposed of long ago.
(2) Agency
AVA argues that, even if AMCOR was not a partner in the
partnership on February 1, 1985, AMCOR, as managing agent, had
the authority from AVA to execute the AVA 1984 Form 1065.
Section 6063 requires that a partnership return be signed by
any one of the partners, and respondent argues that section 6063
is to be taken literally, so that a partnership return must be
signed by a partner “and not by a partner’s agent.” Respondent
also argues that AVA has failed to prove that AMCOR’s agency
relationship with the partnership encompassed the signing of
AVA’s tax return.
The evidence establishes that AMCOR had a certain limited
authority to act for the partnership, e.g., management of all
"day to day activities”, and was to “oversee the Partnership’s
operational and tax reporting procedures.” Supra sec. III.A.2.
Respondent is correct that AVA has failed to prove AMCOR’s
authority to file tax returns on behalf of the partnership.
Moreover, we agree with respondent that section 6063 requires a
partner’s signature and not the signature of a partner’s agent.
Section 601.504(a), Statement of Procedural Rules, addresses the
requirements for filing powers of attorney. Paragraph (a)(6)
thereof states:
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