Codified text.
(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.
Codified text.
(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.
Editorial commentary — not part of the primary text.
Editorial note. Source credits are preserved as editorial metadata derived from the official Office of the Law Revision Counsel publication.
Editorial note. Aug. 16, 1954, ch. 736, 68A Stat. 740.
Revision history
- 1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 740).