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
If a person fails to make a return but agrees to provide all information needed to prepare it, the Secretary may prepare it, and the person may sign it. If a person fails to make a required return on time or makes a false or fraudulent return, the Secretary must prepare a return from the Secretary’s knowledge and available information.
(a) Preparation of return by Secretary*. If a person fails to make a return required by this title or by regulations made under it, but agrees to disclose all information needed to prepare the return, the Secretary may prepare the return. If the person signs it, the Secretary may accept it as that person’s return.
(b) Execution of return by Secretary.
(1) Authority of Secretary to execute return. If a person fails to make a return required by an "internal revenue law" or a regulation made under that law at the required time, or makes a "false or fraudulent return" (terms this section does not define), whether willfully or otherwise, the Secretary must prepare the return using the Secretary’s own knowledge and information obtained through testimony or by other means.
(2) Status of returns. A return prepared and signed by the Secretary is "prima facie good and sufficient" (a term this section does not define) for all legal purposes.
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.
all 0 arguments · sorted by: best
no arguments yet — make the first case