Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cases: Hartman v. Commissioner, 65 T.C. 542 (1975)
Forms: Form 941
Final rules 1
(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
Cases: Wheeler v. Commissioner, 127 T.C. 200 (2006); Cabirac v. Commissioner, 120 T.C. 163 (2003)
Cited by 10
(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.
Amended 1968, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369 struck out “(other than a declaration of estimated tax required under section 6015)” after “make any return”.
- 1968 Pub. L. 90-364 Pub. L. 90–364 struck out reference to section 6016.
(2) Status of returns Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.