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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.)
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