26 U.S.C. § 6064
Section 6064 · Signature presumed authentic
Amended 1 time on record
Applied in 23 court decisions — leading case United States v. Mangan (1978)
Most recently applied in United States v. Ramsey (June 2010)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.