Returns prepared for or executed by Secretary
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 272 decisions
272
Citing decisions
6+
Courts citing
Citations by decade
2
8
19
73
62
68
40
1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026Young N.D. Ill.
- 2026Harold Kupersmit v. Commissioner of Internal Revenue 3rd Cir.
- 2026United States v. Gould 9th Cir.
- 2025United States v. GRIGGERS M.D. Ga.
- 2025Leopard v. United States Fed. Cl.
- 2025Bryan E.D. Cal.
- 2025MacCubbin v. CIR 10th Cir.
- 2025United States v. Howe D. Idaho
- 2024United States v. Jones 10th Cir.
- 2024Cortez v. U.S. Internal Revenue Service E.D. Cal.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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. Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. (Source: (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.))