C.P.A., M.B.A., J.D., AND LL.M.

Specializing In Personal & Business Income Tax Law For Over 30 Years

IRS Prepared Substitute For Tax Returns

26 U.S.C.A. § 6020


United States Code
Title 26. Internal Revenue Code
Subtitle F. Procedure and Administration
Chapter 61. Information and Returns
Subchapter A. Returns and Records
Part II. Tax Returns or Statements
Subpart D. Miscellaneous Provisions

§ 6020. Returns prepared for or executed by Secretary

(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.



Thomas F. DiLullo, P.C.

A Hackensack law firm serving Bergen County, as well as, New Jersey, New York and Connecticut, and Federal tax cases nationwide.


Reviews Of Our Income Tax Lawyers

  • “Tom’s view is that his client is basically in the right and will not back down from this viewpoint in any negotiation. Consequently, I’ve seen him handle very difficult tax situations that others simply cannot confront. Remarkably, he always seems to have his clients come out on the winning side.”

    Scott Chichester, CPA

  • “Mr. DiLullo has kept the process stress free. All of his years of experience in dealing with government agencies has proven to be an asset and I highly recommend him.”

    Eric Vega