Internal Revenue Code:Sec. 6020. Returns prepared for or executed by Secretary

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART II - TAX RETURNS OR STATEMENTS
          Subpart D - Miscellaneous Provisions
        

Statute

    Sec. 6020. Returns prepared for or executed by Secretary
 
    (a) Preparation of return by Secretary
      If any person shall fail to make a return required by this title
    or by regulations prescribed thereunder, but shall consent to
    disclose all information necessary for the preparation thereof,
    then, and in that case, the Secretary may prepare such return,
    which, being signed by such person, may be received by the
    Secretary as the return of such person.
    (b) Execution of return by Secretary
      (1) Authority of Secretary to execute return
        If any person fails to make any return required by any internal
      revenue law or regulation made thereunder at the time prescribed
      therefor, or makes, willfully or otherwise, a false or fraudulent
      return, the Secretary shall make such return from his own
      knowledge and from such information as he can obtain through
      testimony or otherwise.
      (2) Status of returns
        Any return so made and subscribed by the Secretary shall be
      prima facie good and sufficient for all legal purposes.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90-364, title I,
    Sec. 103(e)(3), June 28, 1968, 82 Stat. 264; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    98-369, div.  A, title IV, Sec. 412(b)(4), July 18, 1984, 98 Stat.
    792.)
 

Miscellaneous

                                 AMENDMENTS
      1984 - Subsec. (b)(1). Pub. L. 98-369 struck out ''(other than a
    declaration of estimated tax required under section 6015)'' after
    ''make any return''.
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
      1968 - Subsec. (b)(1). Pub. L. 90-364 struck out reference to
    section 6016.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 applicable with respect to taxable
    years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
    L. 98-369, set out as a note under section 6654 of this title.
                      EFFECTIVE DATE OF 1968 AMENDMENT
      Amendment by Pub. L. 90-364 applicable with respect to taxable
    years beginning after Dec. 31, 1967, except as provided by section
    104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set
    out as a note under section 243 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6229, 6248, 6501, 6651,
    6664 of this title.