Code of Federal Regulations · Section
§ 70.52 — Signature Presumed Authentic
27 C.F.R. § 70.52
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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 that individual.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Signature presumed authentic26 U.S.C. § 6064