26 U.S.C. § 6063

Signing of partnership returns

The return of a partnership made under section 6031 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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 748 .)