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26 U.S.C. § 6064 — Signature presumed authentic
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
in plain englishAI-generated · not legal advice
A person’s name signed on a return, statement, or other document is initial evidence, for all purposes, that the person actually signed it.
A person’s name on a return, statement, or other document is prima facie evidence for all purposes that the person actually signed it.
the actual law source: uscode.house.gov ↗public domain
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 749.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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