26 U.S.C. § 6064 : Internal Revenue Code — Procedure And Administration — Information And Returns — Returns And Records — Signing And Verifying Of Returns And Other Documents — Signature Presumed Authentic

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 749.)

SECTIONS