Title 26, Internal Revenue CodeRelease 119-102
§6064 Signature Presumed Authentic
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART IV — SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS › § 6064
Summary
If someone's name is signed on a return, statement, or other document, that signature counts as evidence in all situations that the person actually signed it.
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 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102