N.Y. Tax Law § 653: Signing of returns and other documents

§ 653. Signing of returns and other documents. (a) General. (1) Any

return, statement or other document required to be made pursuant to this

article shall be signed in accordance with regulations or instructions

prescribed by the commissioner. The fact that an individual's name is

signed to a return, statement, or other document, shall be prima facie

evidence for all purposes that the return, statement or other document

was actually signed by him or her.

(b) Partnerships. Any return, statement or other document required of

a partnership shall be signed by one or more partners. The fact that a

partner's name is signed to a return, statement, or other document,

shall be prima facie evidence for all purposes that such partner is

authorized to sign on behalf of the partnership.

(1) If a partnership is required to report federal adjustments arising

from a partnership level audit or an administrative adjustment request

pursuant to section six hundred fifty-nine-a of this part, the

partnership's federal partnership representative is the New York

partnership representative unless the partnership designates, in a

manner determined by the commissioner, that another person shall act on

behalf of the partnership.

(2) The New York partnership representative shall have the sole

authority to act on behalf of the partnership and its direct and

indirect partners shall be bound by these actions.

(c) Certifications. The making or filing of any return, statement or

other document or copy thereof required to be made or filed pursuant to

this article, including a copy of a federal return, shall constitute a

certification by the person making or filing such return, statement or

other document or copy thereof that the statements contained therein are

true and that any copy filed is a true copy.