§6020. Returns prepared for or executed by Secretary — Inbound Citations
26 U.S.C. § 6020
Cited by 4 provisions in release 119-102.
Citations to §6020(b)
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(4) For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership.
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(g) In the case of any return made by the Secretary under section 6020(b)—(1) such return shall be disregarded for purposes of determining the amount of the addition under paragraph (1) of subsection (a), but
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(b) The penalties provided in this part shall apply only in cases where a return of tax is filed (other than a return prepared by the Secretary under the authority of section 6020(b)).
Citations to §6020(b)(2)
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(3) Notwithstanding the provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary pursuant to the authority conferred by such section shall not start the running of the period of limitations on assessment and collection.