Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 6020

Copr. West 2001 No Claim to Orig. U.S. Govt. Works

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26 U.S.C.A. 6020 I.R.C. 6020

UNITED STATES CODE ANNOTATED

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

Copr. West Group 2001. No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

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.

CREDIT(S)

1989 Main Volume

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