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Title 26 — Internal Revenue CodeRelease 119-73

§6020 Returns prepared for or executed by Secretary

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart D— - Miscellaneous Provisions › § 6020

Last updated Apr 6, 2026|Official source

Summary

The Secretary can prepare a person's tax return if the person did not file but agrees to give all the information needed to make it. If someone fails to file when required, or files a false or fraudulent return, the Secretary must make the return using what he knows and any information he can get, including testimony. If the person signs a return the Secretary prepared, it will be accepted as that person's return. A return prepared and signed by the Secretary is treated as valid and is enough for legal use.

Full Legal Text

Title 26, §6020

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(1)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)Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.

Legislative History

Notes & Related Subsidiaries

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 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6020

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73