signing corporate tax return



my client went from s corp to regular c corp status
effective 1/1/03.

on april 1, 2003, one of the employees of the corporation
became an officer as secretary of the corporation.

can the officer who became secretary on april 1, 2003 sign
the corporate return for year 2002? does it matter that the
corporation was an s corporation in year 2002?

also, another employee became CEO in 2002, and is still CEO
in 2003. is that an officer that can sign the 2002 return?

1120S instructions state a chief accounting officer can
sign. do they make this specific distinction in the
instruction for a reason, or are they citing an example?

i find the instructions vague and ambiguous in this area:
"the return must be signed and dated by the president, vice
president, treasurer, assistant treasurer, chief accounting
officer, or any other corporate officer authorized to sign".

does this mean "any other corporate officer authorized to
sign" must have explicit authorization, whereas the other
corporate offficers identified are implicitly authorized by
virtue of holding their office? or does it mean all
corporate officers, including "other corporate offficers"
are implicitly authorized to sign?

this is the first year the president has not been around to
sign the return. argh!


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