U.S. Code » 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

26 U.S.C. § 6020

Returns prepared for or executed by Secretary

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(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(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.

(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.)Editorial NotesAmendments

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 SubsidiariesEffective 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.

Notes of Decisions
Cited in 245 cases (28 in the last 5 years), 1962–2026 · leading case: Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015).
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Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). · cites it 9× “Compare 26 U.S.C. § 6020 (a) with 26 U.S.C. § 6020 (b).”
Linda McCoy v. Mississippi State Tax Cmsn, 666 F.3d 924 (5th Cir. 2012). · cites it 4× “See 26 U.S.C. § 6020 (a). 7 In contrast, a § 6020(b) return is one in which the taxpayer submits either no information or fraudulent information, and the I.”
Pendergast v. Massachusetts Dep't of Revenue, 510 B.R. 1 (1st Cir. BAP 2014). · cites it 13× “The MDOR relied on cases holding that the definition of “return” in amended § 523 means that a late-filed federal income tax return, unless filed pursuant to 26 U.S.C. § 6020 (a), can never qualify as a return for dischargeability purposes because it does not comply with the…”
United States v. Roy G. Powell Dixie Lee Powell, 955 F.2d 1206 (9th Cir. 1992). · cites it 4× “Specifically, the district court refused to allow the Powells to read to the jury 26 U.S.C. § 6020 (b), which the Powells said they had studied in determining that the Service could file their tax returns for them and that their filing was therefore voluntary.”
Gushue v. Internal Revenue Serv. (In Re Gushue), 126 B.R. 202 (Bankr. E.D. Pa. 1991). · cites it 11× “Accordingly, in October of 1982, the IRS filed substitute returns 1 under 26 U.S.C. § 6020 (b) 2 on debtor’s behalf for these tax years.”
In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United States, 949 F.2d 341 (10th Cir. 1991). · cites it 6× “26 U.S.C. § 6020 (b)(1) (1988). The Code further provides that any return prepared by the Secretary “shall be prima facie good and sufficient for all legal purposes.”
Mallo v. Internal Revenue Serv. (In Re Mallo), 774 F.3d 1313 (10th Cir. 2014). · cites it 4× “2008) (the definition of “return” in amended § 523(a) means that a late-filed income tax return, unless it was filed pursuant to 26 U.S.C. § 6020 (a), can never qualify as a return for dischargeability purposes because it does not comply with applicable filing requirements in…”
United States v. Thomas E. Verkuilen, 690 F.2d 648 (7th Cir. 1982). · cites it 4× “Court’s instruction A is based upon 26 U.S.C. § 6020 (b)(1) (1954) (amended 1968), which provides: If any person fails to make any return .”
Rhodes v. United States (In re Rhodes), 498 B.R. 357 (Bankr. N.D. Ga. 2013). · cites it 6× “5 First, a “return” includes “a return made pursuant to section 6020(a) of the Internal Revenue Code of 1986 [ 26 U.S.C. § 6020 (a) ], or similar State or local law, or a written stipulation to a judgment or final order entered by a nonbankruptcy tribunal.”
Garner v. United States, 424 U.S. 648 (1976). · cites it 2× “" 26 U. S. C. § 6020 (b) (1). Section 7602 (2) of the Code authorizes the Service in such circumstances to summon the taxpayer to appear and to produce records or give testimony.”
Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). · cites it 7× “6 The MDOR relied on certain cases which have held that the definition of “re *320 turn” in amended § 523 means that a late-filed federal income tax return, unless filed pursuant to 26 U.S.C. § 6020 (a) of the Internal Revenue Code, can never qualify as a return for…”
Pendergast v. Massachusetts Dep't of Revenue (In re Pendergast), 494 B.R. 8 (Bankr. D. Mass. 2013). · cites it 7× “§ 523 (a)(l)(B)(ii) would only apply to the miniscule instances when the Internal Revenue Service (the “IRS”) prepares returns pursuant to 26 U.S.C. § 6020 (a), thus rendering the provision meaningless.”
Show all 245 citing cases →
— 26 U.S.C. § 6020(a) — 1 case
California Franchise Tax Bd. v. Berkovich (Bankr. C.D. Cal. 2020).
— 26 U.S.C. § 6020(b) — 2 cases
Vines v. Internal Revenue Serv. (In Re Vines), 200 B.R. 940 (M.D. Fla. 1996).
California Franchise Tax Bd. v. Berkovich (Bankr. C.D. Cal. 2020).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.