Over the years I have found that many people are confused by the different modes that IRS can prepare a tax return that has not been filed by a taxpayer.

One of those ways is when the IRS confronts a willful non-filer and the non-filer agrees to have IRS prepare their tax return. This falls under 6020A of the United States tax code.

When the taxpayer does not willfully prepare the return or have IRS agree to prepare the return and IRS takes over the tax preparation, this falls under 6020 B.

In summary the 6020A is prepared by IRS and the taxpayer willfully signs, 6020 B the IRS prepares a return and sends it in for assessment and enforcement.

26 U.S. Code § 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.