U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 70.52 - Signature presumed authentic.

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.

(26 U.S.C. 6064) [T.D. ATF-301, 55 FR 47611, Nov. 14, 1990]