(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.