StacksVerified U.S. federal law reference

26 CFR §301.6064-1 — -1 Signature presumed authentic.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
An individual's name 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.