Section 6020 is central when the IRS has acted because a required return was not filed. It distinguishes a return prepared with the taxpayer's disclosure and signature from a return made by the Secretary using available information.
What the authority does
Subsection (a) addresses a return prepared from information supplied by a taxpayer who consents to disclose the necessary facts and signs the return. Subsection (b) authorizes the Secretary to make a return when a person fails to file or files a false or fraudulent return; a subscribed return made from available information is prima facie good and sufficient for legal purposes.
Why it matters in a tax controversy
The assessment history matters. A wage-and-income reconstruction, examination record, notice of deficiency, default assessment, and later taxpayer-filed return can interact differently. The office should determine what the IRS prepared, whether it was assessed, and what procedural path remains for correcting the liability.
What it does not answer by itself
The statute does not promise that filing an original delinquent return will automatically replace an existing assessment. It also does not establish the evidentiary support for deductions or credits. Those questions depend on the account posture, substantiation, and applicable review procedures.
Research and case checkpoints
- Obtain account and wage-and-income transcripts for every affected period.
- Identify whether the record reflects a section 6020(b) assessment or another examination process.
- Reconstruct income, basis, expenses, credits, filing status, and payments from supportable records.
- Protect any deficiency, reconsideration, refund, or collection deadline while correcting the return.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.