26 CFR 301.6064-1
§ 301.6064-1 Signature presumed authentic.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6064-1, § 301.6064-1 Signature presumed authentic, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114183
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.