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.
Aug. 16, 1954, ch. 73668A Stat. 740Pub. L. 90–364, title I, § 103(e)(3)82 Stat. 264Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–369, div. A, title IV, § 412(b)(4)98 Stat. 792(, ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 98–3691984—Subsec. (b)(1). struck out “(other than a declaration of estimated tax required under section 6015)” after “make any return”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.
Pub. L. 90–3641968—Subsec. (b)(1). struck out reference to section 6016.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369section 414(a)(1) of Pub. L. 98–369section 6654 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1968 Amendment
Pub. L. 90–364section 104 of Pub. L. 90–364section 103(f) of Pub. L. 90–364section 243 of this titleAmendment by applicable with respect to taxable years beginning after , except as provided by , see , set out as a note under .