Sec. 301.6064-1 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 him.

[Adopted by T.D. 6498, 25 FR 10154, Oct. 25, 1960. Revised at 32 FR 15241, Nov. 3, 1967.]