
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6064]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                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
 
Sec. 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.)
