---
kind: "section"
citation: "26 U.S.C. § 6020"
title: "26"
title_heading: "Internal Revenue Code"
number: "6020"
heading: "Returns prepared for or executed by Secretary"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6020"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part II — Tax Returns or Statements"
  - "Subpart D — Miscellaneous Provisions"
---

# §6020. Returns prepared for or executed by Secretary

- (a) **Preparation of return by Secretary—** If any [person](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-11-B) may prepare such return, which, being signed by such [person](/usc/26/7701.md?p=a-1), may be received by the [Secretary](/usc/26/7701.md?p=a-11-B) as the return of such [person](/usc/26/7701.md?p=a-1).
- (b) **Execution of return by Secretary—**
  - (1) **Authority of Secretary to execute return—** If any [person](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-11-B) shall be prima facie good and sufficient for all legal purposes.

## Source credit

(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.)

## Notes

### 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 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.