§6064 — Signature presumed authentic
21 cases·6 followed·2 distinguished·1 overruled·12 cited—29% support
Statute Text — 26 U.S.C. §6064
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6064-1 Signature presumed authentic
21 Citing Cases
Section 6064 provides that an individual’s name signed on a return is “prima facie evidence for all purposes that the return .
Section 6064 provides that an individual’s name signed on a document “shall be prima facie evidence for all purposes that the * * * document was actually signed by him.” The Form 2848 authorizing Mr.
Section 6064 provides that “The fact that an individual’s name is signed to a return * * * shall be prima facie evidence for all purposes that the return * * * was actually signed by him.” We have found that the 1995 return was signed in petitioner’s name. On the record before us, we find that petitioner has failed to overcome the - 10 - statutory
Section 6064 provides that “The fact that an individual’s name is signed to a * * * document shall be prima facie evidence for all purposes that the * * * document was actually signed by him.” To overcome the presumption that he signed his name to the consent, petitioner has offered the expert report of Diane Marsh, a forensic document examiner. Ms
6064 provides that "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." 14Pursuant to sec. 301.7430-1(e)(2), Proced. & Admin. Regs., in the case of a petition in the Tax Court, a party's a
d section 457 cannot apply. Therefore, we 6 Respondent issued Notice 88-8, 1988-1 C.B. 477, and Notice 88-68, 1988-1 C.B. 556, which Congress later codified in sec. 457(e)(11) by the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6064(a), 102 Stat. 3700. - 6 - hold that petitioner’s compensation for unused vacation and sick leave is taxable wages under section 61. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent.
If the parties fail to settle the matter, then they are admonished to (1) consider the effect of section 6064,2 and (2) comply with the requirements of the Standing Pre-Trial Order as to expert witness reports.3 An appropriate order will be issued denying petitioners' motion.