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Signing tax returns. The filing of a power of attorney
does not authorize the recognized representative to
sign a tax return on behalf of the taxpayer unless such
act is both -
(i) permitted under the Internal Revenue Code
and regulations thereunder (e.g., the
authority to sign income tax returns is
governed by the provisions of �1.6012-1(a)(5)
of the Income Tax Regulations); and
(ii) specifically authorized in the power of
attorney.
AVA does not claim that any power of attorney was filed with
respondent. Nevertheless, we find the regulation instructive as
to the circumstances under which an agent may make a return for a
taxpayer. Even were we to accept, arguendo, that section 6063
permits a partnership return to be made by an agent of a partner,
the Secretary has not provided by regulation for such action.
While section 1.6012-1(a)(5), Income Tax Regs., authorizes the
return of an individual to be made by an agent in certain
circumstances (and upon the condition that the return is
accompanied by a power of attorney specifically authorizing the
agent to make the return), section 1.6013-1, Income Tax Regs.,
providing for the signing of partnership returns, does not, by
its terms, authorize a partnership return to be made by an agent
of a partner. As stated, AVA has not shown any authority for an
agent to make a partnership return for a partner. The Supreme
Court has said that a taxpayer must be meticulously compliant
with all the named conditions in order to secure the benefit of a
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