26 U.S.C. § 6020 — Returns prepared for or executed by Secretary
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 157 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
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.
Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1968Amended · Pub. L. 90-364 · 82 Stat. 264
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1984Amended · Pub. L. 98-369 · 98 Stat. 792
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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