26 CFR § 156.6061-1 - Signing of returns and other documents.
---
identifier: "/us/cfr/t26/s156.6061-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 156.6061-1 - Signing of returns and other documents."
title_number: 26
title_name: "Internal Revenue"
section_number: "156.6061-1"
section_name: "Signing of returns and other documents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "156"
part_name: "EXCISE TAX ON GREENMAIL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805."
regulatory_source: "T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted."
cfr_part: "156"
---
# 156.6061-1 Signing of returns and other documents.
Any return, statement, or other document required to be made with respect to a tax imposed by chapter 54 (Greenmail) of the Code or the regulations thereunder shall be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such a return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.