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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 6020. Returns Prepared for or Executed by Secretary
(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 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.
(2) 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. 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.)
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 Amendment
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.
Effective Date of 1968 Amendment
Amendment 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.
Section Referred to in Other Sections
This section is referred to in sections 6229, 6248, 6501, 6651, 6664 of this title.
Contents:
Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 6020. Returns Prepared for or Executed by Secretary," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 12, 2025, http://www.originalsources.com/Document.aspx?DocID=96PVPMIXZRJ6XBS.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 6020. Returns Prepared for or Executed by Secretary." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 12 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=96PVPMIXZRJ6XBS.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 6020. Returns Prepared for or Executed by Secretary' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 12 July 2025, from http://www.originalsources.com/Document.aspx?DocID=96PVPMIXZRJ6XBS.
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