United States Code · Section
§ 6064 — Signature Presumed Authentic
26 U.S.C. § 6064
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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.
Implementing Regulations
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§ 70.52 Signature presumed authentic.27 C.F.R. § 70.52