Current through Pub. L. 119-100Open in workspace

§ 6064 Signature presumed authentic

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 749.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6064

Source: decipher.legal/usc/26/6064 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)