Rev. Rul. 83-41

ISSUE

In the following situations, who may sign a consent to extend the time to assess tax?

1. For a decedent liable for income tax when several executors are appointed under a will.

2. For a decedent liable for income tax who dies intestate and no administrator is appointed.

3. For a corporation.

4. For a dissolved corporation.

5. For a trust when multiple trustees are appointed under a trust agreement.

6. For a partnership liable for employment or excise taxes.

LAW AND ANALYSIS

Section 6501(a) of the Internal Revenue Code provides that, as a general rule, tax must be assessed within 3 years of the filing date of the return.

Under section 6501(c)(4) of the Code, a taxpayer and the Internal Revenue Service may consent in writing to extensions of the time for making assessments.

Section 6061 of the Code provides that any return, statement, or document made under any internal revenue law must be signed in accordance with the applicable forms or regulations.

The regulations under section 6501(c)(4) of the Code do not specify who may sign consents executed under that section. Accordingly, the Service will generally apply the rules applicable to execution of the original returns to consents to the extension of time to make an assessment.

HOLDINGS

1. Section 1.6012-3(b)(1) of the Income Tax Regulations requires the executor or administrator of the estate of a decedent or other person charged with the property of a decedent to make the income tax return required for the decedent. If multiple executors or administrators are named, any one of them may sign the return and, consequentially, any one of them may sign a consent, regardless of whether the individual signed the return.

2. If a decedent dies intestate and no administrator is appointed, no one may sign a consent for the decedent. However, heirs liable under section 6901 of the Code as transferees may sign consents for their own liabilities.

3. Section 6062 of the Code provides, generally, that a corporation's income tax returns must be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized to act. The fact that an individual's name is signed on the return is prima facie evidence that the individual is authorized to sign the return. Accordingly, any such officer may sign a consent, whether or not that person was the same individual who signed the return.

4. Rev. Rul. 71-467, 1971-2 C.B. 411, holds that, based on Connecticut state law, an officer of a dissolved corporation could sign a consent. Accordingly, in states in which a dissolved corporation continues in existence for purposes of winding up its affairs, any authorized officer of the corporation may sign a consent during the period the corporation continues in existence under state law. In states in which a corporation's existence is terminated by dissolution, however, no one may sign a consent for the corporation. However, shareholders liable under section 6901 of the Code as transferees may sign consents for their own liabilities.

5. Section 1.6012-3(a)(1) of the regulations requires every fiduciary, or at least one of the joint fiduciaries, to make an income tax return on Form 1041 for estates and trusts required to file a return. Accordingly, any one of a number of multiple trustees may sign a consent, regardless of whether that individual signed the return.

6. Section 31.6061-1 of the Employment Tax Regulations provides that employment tax returns of a partnership must be signed by a responsible and duly authorized member having knowledge of the partnership's affairs. Similar rules exist for excise tax returns. Accordingly, any general partner may sign a consent, regardless of whether that individual signed the return.