27 CFR § 70.52 Procedure and Administration

§ 70.52 Signature presumed authentic.

Current through · Read all of Part 70

⚠ 2 pending changes to Part 70

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.

[T.D. ATF-301, 55 FR 47611, Nov. 14, 1990]

← § 70.51 Collection authority.§ 70.61 Payment by check or money order. →