26 U.S.C. § 6020

Current through P.L. 118-34 (published on www.congress.gov on 12/26/2023), except for [P. L. 118-31]
Section 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.

26 U.S.C. § 6020

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

EDITORIAL NOTES

AMENDMENTS1984-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.

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.