26 U.S.C. § 6020
Section 6020 · Returns prepared for or executed by Secretary
Amended 4 times on record
Applied in 297 court decisions — leading case Coleman v. Commissioner (1986)
Most recently applied in Kriss v. United States (November 2022)
Cases citing this section usually also cite 11 U.S.C. § 523 · 26 U.S.C. § 6501 · 26 U.S.C. § 6212
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
(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 notes U.S. Code · Office of the Law Revision Counsel
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.
Effective 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.
Cross References
Assessment authority, see section 6201 of this title.
Limitations on assessment and collection, see section 6501 of this title.