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26 U.S.C. 6064: Signature presumed authenticText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 61-INFORMATION AND RETURNS
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§6064. Signature presumed authentic

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 749 .)