26 U.S.C. § 6011: Who Must File a Tax Return
Section 6011 supplies the general statutory duty to make a return or statement when required by the Code or regulations.
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26 U.S.C. § 6020: Returns Prepared by the IRS
Section 6020 authorizes returns prepared with a taxpayer's cooperation and returns made by the Secretary when a required return is not filed.
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Treas. Reg. § 301.6020-1: IRS-Prepared Returns
The regulation under section 6020 distinguishes returns prepared with taxpayer cooperation from returns executed by the IRS after nonfiling.
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