§ 70.52. Signature presumed authentic.
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/us/cfr/t27/s§ 70.52·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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) \[T.D. ATF-301, 55 FR 47611, Nov. 14, 1990\]
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§ 70.52
Signature presumed authentic.
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