# 26 U.S.C. § 6020: Returns prepared for or executed by Secretary

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6020>. Cite pinpoints as 26 U.S.C. § 6020(a)(1).

## § 6020(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.

## § 6020(b) Execution of return by Secretary

**§ 6020(b)(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.

**§ 6020(b)(2) Status of returns.** Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.

## Regulations

- [Treas. Reg. § 301.6020-1](/26/reg/301.6020-1.md): Returns prepared or executed by the Commissioner or other Internal Revenue Officers. (interprets § 6020)

## Forms named in the regulations

- [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf)

## Final rules

- [73 FR 9188](https://www.federalregister.gov/documents/2008/02/20/E8-3100/substitute-for-return) (2008): Substitute for Return

## Leading cases

- [Wheeler v. Commissioner, 127 T.C. 200 (2006)](https://www.courtlistener.com/opinion/4696968/wheeler-v-commr/)
- [Cabirac v. Commissioner, 120 T.C. 163 (2003)](https://www.courtlistener.com/opinion/4696833/cabirac-v-commr/)
- [Hartman v. Commissioner, 65 T.C. 542 (1975)](https://www.courtlistener.com/opinion/4704177/hartman-v-commissioner/)

## Connections

Cites: none

Cited by: § 6235 Period of limitations on making adjustments; § 6501 Limitations on assessment and collection; § 6651 Failure to file tax return or to pay tax; § 6664 Definitions and special rules

Derived from: 1939 § 3611(a)(2); 1939 § 3612(a), (c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 740
- 1968-06-28: [Pub. L. 90-364](/26/act/90-364.md), 82 Stat. 264
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 792