Internal Revenue Code · 26 U.S.C.
§ 6020. Returns prepared for or executed by Secretary
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6020
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 28, 1968 by Pub. L. 90–364
- Last amended
- July 18, 1984 by Pub. L. 98–369
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 205 words · about 1 min to read
- Cross-references
- cites 0; cited by 4 Code sections and 6 other regulations
- Regulations
- 1 issued under this section
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.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6020
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 4 Code sections
- § 6235(c)(4) Period of limitations on making adjustments
- § 6501(b)(3) Limitations on assessment and collection
- § 6651(g) Failure to file tax return or to pay tax
- § 6664(b) Definitions and special rules
Cited in 6 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part II TAX RETURNS OR STATEMENTS
- Subpart D Miscellaneous Provisions
Nearby sections
- § 6020 Returns prepared for or executed by Secretary
- § 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
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 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.