26 U.S. Code § 6020 - Returns prepared for or executed 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.
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.
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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Return Not Filed--Exception to Period of Limitations : 2012-09-21
- Voluntary Filing of Late Return : 2012-09-21
- Increase in Penalty for Fraudulent Failure to File : 2012-09-21
- Date Limitations Begin : 2012-09-21
- Returns Prepared for or Executed by Secretary : 2012-09-21
- Returns Prepared for or Executed by Secretary : 2010-11-05
- Return Prepared by IRS Personnel : 2010-04-09
- Return Prepared by IRS Personnel : 2010-02-05
- Administrative Adjustments Requests : 2009-04-24
- Return Prepared by IRS Personnel : 2009-04-24
- Return Prepared by IRS Personnel : 2008-05-30
- Worker Classification : 2008-05-30
- Returns Prepared for or Executed by Secretary : 2005-05-06
- Return Prepared by IRS Personnel : 2005-05-06
- Failure to File Return : 2005-05-06
- Abatements : 2004-05-21
- Collection After Assessment (Timely v. Not Timely) : 2004-05-21
- Returns Prepared for or Executed by Secretary : 2004-05-21
- Assessment or Collection After Limitation Period : 2004-05-21
- Return Prepared by IRS Personnel : 2004-05-21
- Failure to File Return : 2004-05-21
- Return Prepared by IRS Personnel : 2003-01-24
- Form of Return : 2003-01-24
- Returns Prepared for or Executed by Secretary : 2001-10-19
- Notice of Deficiency : 2001-10-19
- Return Prepared by IRS Personnel : 2001-01-12
- Return Prepared by Service : 2001-01-12
- Increase in Penalty for Failure to Pay Tax : 2001-01-12
- Return Prepared by IRS Personnel : 1999-12-17
- Return Prepared by Service : 1999-12-17
- Increase in Penalty for Failure to Pay Tax : 1999-12-17
- Definition of a Deficiency : 1999-07-23
- Return Prepared by IRS Personnel : 1999-07-23
- Income Tax Return--Tax Not Computed by Taxpayer : 1999-07-23
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