(1) A return or notice required of a taxpayer shall be signed by an officer duly authorized
so to act or, in the case of a return or notice made by a fiduciary under s. 220.22(3), by the fiduciary. The fact that an officer or fiduciary has signed a return or notice shall be prima
facie evidence that the individual was authorized to sign such document on behalf
of the taxpayer.
(2) A return or notice for a partnership shall be signed by any one of the general
partners, and the fact that a partner has signed a return or notice shall be prima
facie evidence that such partner was authorized to sign such document on behalf of
(3) Each return or notice required to be filed under this code shall be verified by
a declaration that it is made under the penalties of perjury, and if prepared by someone
other than the taxpayer the return shall also contain a declaration by the preparer
that it was prepared on the basis of all information of which the preparer had knowledge.
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