- 21 -
1. Section 6020 Returns
Section 6020 authorizes the Secretary to prepare a “return”
in certain situations. Under section 6020(b)(1), if any person
fails to make a return as required by law, the Secretary is
authorized to prepare a return based on his own knowledge and
such other information as he can obtain. Any return prepared and
subscribed by the Secretary “shall be prima facie good and
sufficient for all legal purposes.” Sec. 6020(b)(2).11 However,
the return prepared by the Secretary must be signed by the
delinquent taxpayer before it can be accepted as the filed return
of the taxpayer. Sec. 6020(a); In re Bergstrom, supra at 343.12
11For further discussions of what constitutes a return
prepared by the Commissioner under sec. 6020(b), see Cabirac v.
Commissioner, 120 T.C. 163, 170-173 (2003); Spurlock v.
Commissioner, supra at 157-161; Spurlock v. Commissioner, T.C.
Memo. 2003-124.
12In In re Hofmann, 76 Bankr. 853, 854 (Bankr. S.D. Fla.
1987), the bankruptcy court explained the requirement that the
debtor file the required return:
It is undisputed that the debtor never personally
filed a tax return for 1968. However, the debtor
argues that literally a return was filed (by the
government) and that the statutory language of �
523(a)(1)(B) which eliminated the specific reference in
� 17(a) of the former Bankruptcy Act which specified
nondischargeability:
“in any case in which the bankrupt failed to make
a return required by law” (emphasis supplied)
calls for a different interpretation than under the
former law. * * *
(continued...)
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011