DIRECTIVE: Beginning January 1, 1990, trustees may use facsimile signatures on Form 2 and 2G as the fiduciary signature. The fiduciary shall remain responsible for the truth and correctness of the returns under penalties of perjury.

In order to assure that the facsimile signature is used at the direction of the fiduciary, the procedures below must be followed:

1. Each group of returns filed with the Department of Revenue must be accompanied by a letter hand signed by the fiduciary authorized to sign them. The letter must state, under penalties of perjury, that the facsimile signature appearing on the returns is the signature the fiduciary has adopted to sign the returns and that it was affixed to the returns either by him or at his direction. The letter shall also list each return by name and account number.

2. A signed copy of the letter must be retained by the person filing the returns and must be available for inspection by the Department of Revenue.

3. Where the returns are reproduced by photocopying or similar reproductive methods, the facsimile signature must be affixed after the reproductive process. See TIR 87-12, "Reproduction of Department of Revenue Forms"; AP 603.3, "Reproduction of Tax Forms."

These procedures are based on Internal Revenue Service Revenue Ruling 68-500, 1968-2 C.B. 575.

REFERENCE: Technical Information Release, TIR 87-12; Administrative Procedures, AP 603.3 (MASSTAX Guide, Vol. 6); Rev. Rul. 68-500, 1968-2 C.B. 575.

/s/Stephen W. Kidder
Stephen W. Kidder
Commissioner of Revenue

December 11, 1989

DOR-D 89-9


This Directive represents the official position of the Department of Revenue on the application of the law to the facts as stated. The Department and its personnel will follow this Directive, and taxpayers may rely upon it, unless it is revoked or modified pursuant to 830 CMR 62C.01(5)(e). In applying this Directive, however, the effect of subsequent legislation, regulations, court decisions, Directives, and TIRs must be considered, and Department personnel and taxpayers may rely upon this Directive only if the facts, circumstances and issues presented in other cases are substantially the same as those set forth in this Directive.