§ 70.52 Signature presumed authentic.
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Title 27 CFR: Alcohol, Tobacco Products and Firearms › Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › Part 70: PROCEDURE AND ADMINISTRATION › Subpart D: Collection of Excise and Special (Occupational) Tax › § 70.52: § 70.52 Signature presumed authentic.
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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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