Title 26 — Internal Revenue Code
Part II · Chapter 61 — Information and Returns
§ 6020. Returns prepared for or executed by Secretary
Statutory text
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.
Execution of return by Secretary
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.
Status of returns
Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 740 · 68A Stat. 740
Enacted · 26 U.S.C. § 6020
Aug. 16, 1954, ch. 736, 68A Stat. 740
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 740Revenue and Expenditure Control Act of 1968
Pub. L. 90–364 title I § 103(e)(3) · 82 Stat. 251
Struck · 26 U.S.C. § 6020(b)(1)
Pub. L. 90–364 struck out reference to section 6016
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 90–364 struck out reference to section 6016.Enacted provision · exact public law section
(3) Section 6020(b)(1) is amended by striking out “section 6015 or 6016)” and inserting in lieu thereof “section 6015)”.Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6020
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Tax Reform Act of 1984
Pub. L. 98–369 div. A title IV § 412(b)(4) · 98 Stat. 494
Struck · 26 U.S.C. § 6020(b)(1)
Pub. L. 98–369 struck out “(other than a declaration of estimated tax required under section 6015)” after “make any return”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 98–369 struck out “(other than a declaration of estimated tax required under section 6015)” after “make any return”.Enacted provision · exact public law section
(4) Paragraph (1) of section 6020(b) is amended by striking out “(other than a declaration of estimated tax required under section 6015)”.Effective date note
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.
3 of 4 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1968–1984 · 3 rounds
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.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after , 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 , 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.
Credits
1954–1984 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 740
- 1968Pub. L. 90–364, title I, § 103(e)(3), , 82 Stat. 264
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1984Pub. L. 98–369, div. A, title IV, § 412(b)(4), , 98 Stat. 792.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90–364, title I, § 103(e)(3), , 82 Stat. 264; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(4), , 98 Stat. 792.)