Title 26Internal Revenue CodeRelease 119-73

§6064 Signature presumed authentic

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART IV— - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS › § 6064

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §6064

Internal Revenue Code — Source: USLM XML via OLRC

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6064

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73