Cases: United States v. Trevino, 419 F.3d 896 (9th Cir. 2005); United States v. Rayborn, 491 F.3d 513 (6th Cir. 2007); Hennen v. Commissioner, 35 T.C. 747 (1961)
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.