2016 US 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
Sec. 6020 - Returns prepared for or executed by Secretary
| 26 U.S.C. § 6020 (2016) |
| §6020. Returns prepared for or executed by Secretary |
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(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 returnIf 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. Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. |
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(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.) |
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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 AMENDMENTAmendment 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 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 Sec. 6020 - Returns prepared for or executed by Secretary |
| section 6020 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 82 Stat. 264 90 Stat. 1834 98 Stat. 792 |
| Public Law 90-364, Public Law 94-455, Public Law 98-369 |
