1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6064-1
26 CFR § 301.6064-1
Signature presumed authentic
June 25, 2020
CFR

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.

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§ 301.6063-1 Signing of partnership returns
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§ 301.6065-1 Verification of returns

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