(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.)