# 26 U.S.C. § 6064: Signature presumed authentic

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6064>. Cite pinpoints as 26 U.S.C. § 6064(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6064-1](/26/reg/301.6064-1.md): Signature presumed authentic. (interprets § 6064)

## Leading cases

- [United States v. Trevino, 419 F.3d 896 (9th Cir. 2005)](https://www.courtlistener.com/opinion/791540/united-states-v-aurora-trevino/)
- [United States v. Rayborn, 491 F.3d 513 (6th Cir. 2007)](https://www.courtlistener.com/opinion/798180/united-states-v-gerald-rayborn/)
- [Hennen v. Commissioner, 35 T.C. 747 (1961)](https://www.courtlistener.com/opinion/4700816/hennen-v-commissioner/)

Derived from: 1939 § 58; 1939 § 3809(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 749