Tax Law, § 653(a)

Except as provided in section 153.2 of this Part, each individual (including a fiduciary) must sign any New York State income tax return, statement or other document which such individual is making or filing pursuant to this Subchapter. The fact that an individual' s name is signed to a New York State income tax return, statement or other document is prima facie evidence for all purposes that such return, statement or other document was actually signed by such individual.